在市场经济条件下,企业经营管理工作的好与坏,决定于财务管理水平的高与低,特别是现代企业制度的建立和完善,对财务管理工作的要求越来越高。而强化财务管理就必须有一支叫得响、过得硬、高素质的又红又专的财会队伍。在会计实际工作中,由于财会人员素质不高,以致于妨碍了会计职能的发挥,使企业的财务管理工作水平低、效果差,不能正确核算企业经营成果,如实地反映企业财务状况,致 Under the conditions of a market economy, the good and bad of the management of an enterprise depend on the high and low levels of financial management, especially the establishment and improvement of the modern enterprise system, and the demand for financial management is getting higher and higher. And to strengthen financial management, there must be a reputable, flies hard, high-quality red and expert accounting team. In the actual accounting work, due to the poor quality of accounting staff, which hindered the development of accounting functions, low level of financial management of enterprises, the effect is poor, can not correctly accounting for business results, faithfully reflect the financial status of enterprises, resulting in