随着经济体制改革的不断深入，私营企业发展非常迅速。最近，笔者通过对一些私营企业调查发现，私营企业的会计基础工作十分薄弱。主要表现在以下几个方面： 　　一是会计人员素质较低。私营企业的会计人员大都没有会计证，不具备会计从业资格，也没有参加过正规的会计业务培训 With the continuous deepening of economic restructuring, the private sector has developed rapidly. Recently, the author of some private enterprises through the survey found that the private sector accounting basis of work is very weak. Mainly in the following areas: First, the quality of accounting staff is low. Most accounting personnel in private enterprises do not have accounting certificates, do not have accounting qualification, nor did they participate in formal accounting training