改革开放以来，我国个体、私营经济的迅速发展，对发展社会生产力，繁荣社会主义市场经济，增加国家财政收入，缓解城乡就业压力，方便人民生活等方面都起到了积极作用。但是在个体、私营经济发展过程中也存在一些问题，尤其是经济活动无帐可查或帐册不全，财务管理混乱的现象 Since the reform and opening up, the rapid development of China’s individual and private economy has played an active role in developing social productive forces, prospering the socialist market economy, increasing state revenue, easing employment pressure in urban and rural areas and facilitating people’s livelihood. However, there are also some problems in the process of individual and private economic development. In particular, the phenomenon of non-checking accounts or incomplete books of economic activities and confusing financial management