伴随经济建设的迅速发展,生产力的水平逐渐的增加,进行生产的环节也逐渐的变得非常繁琐,企业自身的生产规模也在逐渐的变大,伴随企业迅速的发展,针对会计方面的工作需求也逐渐提高,会计工作也从相应的生产职能里面脱离出来,慢慢具备了自身独立的职能。会计展示出了一个企业对于经济活动的管理状况,它是管理活动的一个分支。会计的基本职能就是会计监督与会计核算,其基本上是对会计对企业的经济活动进行管理,并且把经济活动反映的更加具体化,它在经济活动中发挥了重要的作用,然而也出现了非常多的难题,对于我们国家的会计工作提出了更加多的要求。 With the rapid development of economic construction, the level of productive forces has gradually increased, and the links between production and production have become increasingly tedious. The scale of production of enterprises has also gradually become larger. With the rapid development of enterprises and the demand for accounting work Also gradually increased, accounting work from the corresponding production function inside out, and slowly have their own independent functions. Accounting shows a business management of economic activity, it is a branch of management activities. Accounting is the basic function of accounting supervision and accounting, which is basically accounting for the economic activities of enterprises to manage and reflect the economic activities more specific, it has played an important role in economic activities, but also appeared Very many problems, for our country’s accounting work put forward more requirements.