会计随着经营管理的需要而产生,随着经济的发展而完善,至今已经成为一门比较完整的、系统的经济管理学科。随着我国经济的不断发展,会计核算工作的好坏关系着企业的命脉,会计核算的重要地位也逐步为人们所认识。本文首先分析了规范我国企业会计核算的一般要求,其次,从各企业办理各项经济业务事项,必须取得或者填制原始凭证,作为填制会计凭证的依据;完善内部的财务管理制度;尝试建立会计委派制;企业应当建立电算化会计档案管理制度等方面就如何规范我国企业会计核算提出了自己的看法和建议,具有一定的参考价值。 Accounting with the needs of management and production, with the improvement of economic development, has become a relatively complete, systematic discipline of economic management. With the constant development of economy in our country, the accounting work is related to the lifeblood of enterprises, and the important position of accounting is also gradually recognized by people. First of all, this paper analyzes the general requirements of regulating enterprise accounting in our country. Second, we must obtain or fill in the original vouchers as the basis for filling accounting vouchers when handling various economic business matters from various enterprises; improve the internal financial management system; Accounting appointments; enterprises should establish computerized accounting records management system and so on how to regulate our business accounting put forward their own views and suggestions, has some reference value.