企业财务会计工作,是企业经营管理的一个重要组成部分,是实行全面经济核算的基础。它经常记录、反映企业的经营活动,核算、分析经营成果,并监督检查生产经营中发生的问题。没有健全的财务会计工作,企业的经营管理便不可能正常进行,经济效益也不可能很快提高。党的十一届三中全会以来,许多企业经过初步整顿,财务会计工作有所加强。有些企业重视财务管理,发挥财会人员的作用,在加强经济核算,改善经营管理,提高经济效益方面取得了显著的成绩。但是,整顿财务工作的任务远远没有完成,即便是财务整顿做得较好的企业,距离党中央关于提高经济效益,争取财政经济状况根本好转的要求,还有很大差距。必须看到,目前企业财务会计混乱,损失 Enterprise financial accounting work, is an important part of business management, is the basis for the implementation of a comprehensive economic accounting. It often records, reflects the business activities of enterprises, accounting, analysis of operating results, and supervision and inspection of production and operation of the problems. Without a sound financial and accounting work, business management can not be normal, and economic efficiency can not be raised quickly. Since the Third Plenary Session of the 11th CPC Central Committee, many enterprises have undergone initial rectification and the financial and accounting work has been strengthened. Some enterprises attach importance to financial management and give play to the role of accounting staff. They have made remarkable achievements in strengthening economic accounting, improving management and raising economic efficiency. However, the tasks of rectifying financial work are far from complete. Even those enterprises that have done well in financial restructuring have a long way to go from the CPC Central Committee’s request of improving economic efficiency and fundamentally improving the financial and economic conditions. Must see that the current corporate financial accounting confusion, loss