随着国有企业改革的逐步深入，财会工作作为企业管理基础工作的一部分，越显重要。因此，要搞好企业财会工作，企业财会人员应有“五权”：一、具有独立行使监督权的职能，不受任何部门和任何人的干预。企业的财会人员，必须按照《会计法》和国务院颁发的《会计人员职权条例》 With the gradual deepening of the reform of state-owned enterprises, accounting and accounting as part of the foundation of business management, the more important. Therefore, in order to do a good job in the enterprise accounting work, the enterprise finance and accounting personnel should have the “five powers”: First, the functions of exercising the independent supervision power should not be interfered by any department or anybody. Enterprise accounting staff, must be in accordance with the “Accounting Law” and the State Council issued the “Accounting Staff Regulations”