会计的基本任务之一就是要确保企业财产的安全完整,并促使企业的再生产过程顺利进行。然而,现有会计体制的保障作用已出现不同程度的弱化现象,表现最为突出的就是以历史成本为基础的成本核算已导致企业资金的侵蚀。企业资金补偿的内在机制受到很大的伤害。当前,企业资金普遍紧缺,企业的正常生产经营和再生产受到严重的影响。如吉林省森 One of the basic tasks of accounting is to ensure the safety of corporate property integrity and promote the smooth reproduction of the business process. However, the safeguard function of the existing accounting system has been weakened to varying degrees. The most prominent manifestation is that the cost accounting based on historical cost has led to the erosion of corporate funds. The internal mechanism of corporate financial compensation has been greatly hurt. At present, the general shortage of funds, the normal production and operation of enterprises and reproduction are seriously affected. Such as Jilin Province Sen