会计工作是经济管理工作的组成部分,在国民经济中发挥着重要的基础作用。随着社会主义经济的发展和依法治国方略的实施,对会计工作的要求越来越高,但由于会计管理体制和监督制约机制不到位等原因,目前会计工作中存在许多不容忽视的问题。 Accounting work is an integral part of economic management and plays an important fundamental role in the national economy. With the development of socialist economy and the implementation of the strategy of governing the country according to law, the requirements for accounting work are getting higher and higher. However, due to the inadequate accounting management system and supervision and restriction mechanism, there are many problems that can not be ignored in the current accounting work.