会计工作是一项重要的经济管理工作。我认为:管理目的不在管,而在理,理顺关系。先“理”后“管”,“管”与“理”并重,才是现代管理概念。管理制度是否健全,是否有效,是衡量一个企业是否成熟的重要标志。规范化和科学化是 Accounting work is an important economic management job. In my opinion, the purpose of management is not to manage but to rationalize and rationalize relations. It is the concept of modern management that gives priority to “management”, “management”, “management” and “rationalism.” Whether the management system is sound or effective is an important indicator of whether a company is mature. Standardization and scientification are