企业转换经济机制，建立现代企业体制，其中一项重要内容，就是加强企业管理，原始记录作为其基础，就越显得重要。一个企业要一靠拳头产品、信誉占领市场；二靠内部核算，挖掘潜力、降低消耗，以最少投入获得最大效益。这就需要企业做大量的基础性工作，强化经济核算，为企业 An important part of enterprises in transforming economic mechanisms and establishing a modern enterprise system is to strengthen the management of enterprises. The more important is the original record as its basis. A business to rely on the fist products, credit occupation of the market; two rely on internal accounting, tap potential, reduce consumption, with minimal input for maximum benefit. This requires enterprises to do a lot of basic work, strengthen economic accounting, for the enterprise