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虽然早在１９９７年，国务院即明确规定对个体工商户推行建账监管工作，但几年过去，效果并不明显，为此，必须建立约束机制。（一）对个体私营业户的强制性措施。对达到经营规模标准（经营规模标准由县级以上税务机关根据上级规定，结合本地经济发展实际确实）的个体私营业户?
Although as early as 1997, the State Department explicitly stipulated that the supervision of the establishment of individual businesses should be carried out. However, in the past few years, the effect has not been obvious. Therefore, a restraining mechanism must be established for this purpose. (A) mandatory measures for individual private businesses. For individual and private households that have reached the standard of operation scale (the scale of operation scale is determined by the tax authorities at or above the county level according to the provisions of the higher authorities and the actual development of the local economy)