随着经济的发展和企业外部经济环境的变化,企业所面临的经济形势越来越复杂。企业的会计核算是企业的内部控制和管理的重要工作之一,对于企业的正常运行和发展有着极为重要的意义。本文将要对企业会计核算进行了概述,从企业会计核算机构、制度、弄虚作假现象以及核算方法模式化等四个方面进行分析,并且针对问题提出了相应的四点相应对策。 With the economic development and changes in the external economic environment, the economic situation facing enterprises is more and more complicated. Enterprise accounting is the internal control and management of an important one of the work for the normal operation and development of enterprises has a very important significance. This article will summarize the accounting of enterprises, from the four aspects of the enterprise accounting institutions, the system, fraud phenomenon and the accounting method of the four aspects of analysis, and put forward corresponding four-point countermeasures for the problem.