公司、企业的会计核算是整个会计核算体系中最为重要的组成部分。公司、企业会计核算工作做得好不好 ,直接影响到整个国家的会计信息质量。当前会计秩序混乱、会计资料失真等问题 ,在一些公司、企业表现得尤为突出。为此 ,修订后的新《会计法》单设第三章公司、企业会计核算的 Accounting of enterprises and enterprises is the most important part of the whole accounting system. Company, corporate accounting work done well, a direct impact on the quality of accounting information throughout the country. The current accounting order chaos, distortion of accounting data and other issues, in some companies, businesses are particularly prominent. To this end, the revised new “Accounting Law” set up Chapter III companies, corporate accounting