一、集约化经营对企业会计的基本要求企业实现集约化经营的目的是提高经济效益。科技和管理是推动经济增长方式转变、实现集约化经营的两只车轮。为此，企业一方面要采用现代科学技术成果，生产经营质高价低有竞争力的商品；另一方面，要实行严格的科学管理，通过科学的财务管 First, the basic requirements of intensive management of enterprise accounting Enterprises to achieve the purpose of intensive management is to improve economic efficiency. Technology and management are the two wheels that promote the transformation of the mode of economic growth and achieve intensive management. To this end, on the one hand, enterprises should adopt the achievements of modern science and technology to produce and sell high-quality, low-cost and competitive commodities; on the other hand, strict scientific management and scientific financial management