建立现代企业制度是发展社会化大生产和市场经济的必然要求,是国有企业改革的方向。企业要想尽快建立现代企业制度,必须做好一系列基础工作,会计作为企业经营管理的重要部门,其核算与监督职能的发挥程度直接影响着企业的 The establishment of a modern enterprise system is an inevitable requirement for the development of a socialized mass production and a market economy and a direction for the reform of state-owned enterprises. Enterprises want to establish a modern enterprise system as soon as possible, we must do a good job of a series of basic work, accounting as an important part of business management, its accounting and supervisory functions play a direct impact on the enterprise