帐簿是记载企业资金运动，反映企业经营状况的一种核算资料。根据（财务通则》的规定以及帐簿设置原则的要求，企业财务人员必须系统、全面、完整地反映企业的经营业务和资金运动的情况。但在现实的经济活动中，税收证管机关常发现不少企业和其他经济组织往往为了个人或局部利 Book is a record of corporate funds movement, reflecting the business status of an accounting information. According to the requirements of General Rules for Financial Services and the principle of setting up books, enterprise financial officers must systematically, completely and completely reflect the business operations and capital movements of enterprises, but in actual economic activities, tax authorities often find Many enterprises and other economic organizations are often for personal or local benefit