“经济越发展,会计越重要”。迅猛发展起来的财会队伍,管理落后;部分财会人员的素质低,已逐渐显现出来。再加上多种行业,产品各异,核算办法各自为政,会计科目各取所需,造成核算差错、漏洞。这就难以保证报表资料的及时性、准确性和真实性,不仅影响到领导决策,而且影响了公司的经济效益。本着加强会计管理工作,保证会计人员依法行使职权,发挥会计工作在维护国家财政制度,保护社会主义公共财产,加强 “The more economic growth, the more important accounting.” The rapid development of the accounting team, management is backward; some of the low quality of accounting personnel, has gradually emerged. Coupled with a variety of industries, different products, accounting methods work their own way, each account required, resulting in accounting errors, loopholes. This is difficult to ensure the timely reporting of information, accuracy and authenticity, not only affects the leadership decision-making, but also affect the company’s economic efficiency. In the strengthening of accounting management, to ensure that accountants exercise their functions and powers in accordance with the law, to play an accounting work in safeguarding the state financial system, protect the socialist public property, strengthen