随着市场经济的发展、现代企业制度的普遍推行,我国的会计工作暴露出了若干问题和不足,急需进一步完善和发展,尤其要实现会计行为主体的全程优化,优化会计行为规范实现的产权环境,建立健全监督体系。 With the development of the market economy and the universal implementation of the modern enterprise system, our country’s accounting work exposes a number of problems and shortcomings that urgently need to be further improved and developed. In particular, it is necessary to optimize the entire process of the accounting entity and optimize the environment for the realization of accounting practices , Establish and improve the monitoring system.