当前,我国企业财务会计工作正处于建国40多年来最关键的变革时期.改革涉及方方面面,干头万绪。笔者认为,建立健全企业财会信息体系是一项重大改革工程,也是建立我国新型财会管理体系,乃至国民经济运行体系的一项基础设施。因为,随着市场经济的发 At present, the financial and accounting work of our country is in the most crucial period of reform in more than 40 years since the founding of the People’s Republic of China. The author believes that the establishment and improvement of enterprise accounting information system is a major reform project, but also the establishment of China’s new accounting management system, and even the operation of the national economy as an infrastructure. Because, with the market economy hair