我国经济体制改革正在进入一个全新的发展阶段。企业经营管理的效果直接反映着我国经济体制改革的效果和进程;会计作为企业经营管理的重要组织部分,不仅以其特有的手段和方法;为企业经营管理提供有力有效的决策依据,为企业经经营提供明晰的会计信息,同时也以其特有的职能对经营 China’s economic restructuring is entering a new phase of development. The effect of business management directly reflects the effect and process of the reform of the economic system in our country. As an important part of business management, accounting not only has its unique means and methods, but also provides effective and effective decision-making basis for business management. Operating to provide clear accounting information, but also its unique functions of the business