当前我国企业会计制度存在一定的缺陷,导致企业会计工作中遇到的问题比较多。在新时期,我国企业要开展进一步的发展,更积极地融入到国际市场中去就需要对企业的会计制度不断完善和创新。文章主要对企业会计制度中的缺陷作了分析,然后提出了创新策略,阐述了其实际应用的效果。 At present, there are some shortcomings in the accounting system of Chinese enterprises, resulting in more problems encountered in the accounting of enterprises. In the new era, Chinese enterprises need to carry out further development and integrate more actively into the international market to continuously improve and innovate their accounting systems. The article mainly analyzes the defects in the enterprise accounting system, then proposes the innovation strategy and expounds the effect of its practical application.