民营企业是我国社会主义市场经济当中最具生机和活力的群体,已经成为我国经济增长的重要动力之一,有其存在和发展的客观必然性。但是我们也可以看到,部分民营企业内部牵制制度缺乏,会计核算不规范,会计信息可信度低等一系列需要规范的问题。只有通过健全民营企业内部财务会计制度,依靠社会力量以及加强对民营企业的司法监督及社会监督,才会使民营企业的会计管理体制逐渐趋于完善,才能保证其健康稳定地发展,为国家的宏观经济管理提供有用的会计信息。 Private-owned enterprises are the most viable and energetic groups in China’s socialist market economy and have become one of the important engines of China’s economic growth with its objective necessity of existence and development. However, we can also see a series of problems that need to be standardized, such as the lack of internal control system in some private enterprises, the irregular accounting and the low credibility of accounting information. Only by improving the internal financial accounting system of private-owned enterprises, relying on social forces and strengthening the judicial supervision and social supervision over private-owned enterprises, will the private-owned accounting management system be gradually perfected in order to ensure its healthy and stable development and serve the needs of the nation Macroeconomic management provides useful accounting information.