长期以来,我国会计工作质量是在低水平上徘徊,其集中表现就是监督弱化、信息失真。在市场经济条件下,企业逐步成为自主经营、自负盈亏的法人实体和市场竞争的主体,这一发展变化,无疑给会计工作的发展提供了极好的机遇,也给会计人员提出了更高的要求。当前,建立与现代企业制度相 For a long time, the quality of accounting work in our country is hovering at a low level, and its concentrated performance is to monitor weakening and information distortion. Under the condition of market economy, enterprises gradually become the legal entities that are self-employed and self-financing, as well as the main body of market competition. This development and change undoubtedly provides an excellent opportunity for the development of accounting work and also gives rise to a higher Claim. At present, establish and modern enterprise system phase