在我国现行会计制度下,企业单位遵循的是《企业会计制度》,会计核算采用的是权责发生制,而行政事业单位遵循的则是《行政单位会计制度》和《事业单位会计制度》,会计核算一般采用的是收付实现制。近几年来,随着我国市场经济的不断深入发展,企业的发展也朝着更深更广阔的领域迈? Under the current accounting system in our country, the enterprise units follow the “enterprise accounting system”, the accrual basis is adopted in accounting, and the administrative unit follows the “accounting system of the administrative unit” and the “accounting system of public institution” Generally used in accounting is the receipt and payment system. In recent years, with the continuous deepening of China’s market economy, the development of enterprises is also moving towards deeper and broader fields.