会计核算是企业会计工作的重点,对单位财务管理具有重要的意义,直接影响公司会计活动的品质。在市场经济体制的新形势背景中,企业要想提升公司竞争力,就必须做好会计审核管理工作。本文结合当前会计核算工作中存在的一系列问题,提出几点科学合理的管理措施,希望对企业会计核算工作有所帮助。 Accounting is the focus of corporate accounting, financial management unit has an important significance, a direct impact on the quality of accounting activities. In the context of the new situation of the market economy system, if enterprises want to enhance their competitiveness, they must do a good job in accounting audit and management. In this paper, the current accounting work in a series of problems, put forward some scientific and rational management measures, hoping to help business accounting.