生产企业生产经营过程主要包括材料采购、生产制造、销售结算三个环节,其会计核算的账务处理流程较为复杂,尤其是生产成本核算的成本会计流程。本文从生产企业如何进行规范的会计账务处理、如何利用恶意、故意手段通过会计处理进 The production and operation process of production enterprises mainly includes the three aspects of material purchasing, manufacturing and sales and settlement. The accounting process of accounting is complicated, especially the cost accounting process of production cost accounting. This article from the manufacturing enterprises how to regulate the accounting treatment, how to use malicious, deliberately through the accounting process