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随着《企业财务通则》、《企业会计准则》和《行业会计制度》、《行业财务制度》的实施，有力地推动了会计工作的发展。会计工作在加强企业经营管理、提高经济效益中发挥了重要作用，为建立“产权明晰、权责明确、政企分开、科学管理”的现代企业制度创造了条件。但是，近年来
With the implementation of the “General Rules for Corporate Finance”, “Accounting Standards for Business Enterprises” and “Accounting System for Industry” and “Financial System for Industries”, the development of accounting work has been strongly promoted. Accounting work plays an important role in strengthening enterprise management and improving economic efficiency, and has created the conditions for the establishment of a modern enterprise system featuring “clear property rights, clear powers and responsibilities, and separate administration from administration and administration.” However, in recent years