私营企业在我省经济中占有很大的比重，然而私营企业的会计基础工作却非常薄弱。笔者在办理会计鉴证业务工作中新遇到以下几例问题：例1　某施工工程公司因办理施工资质年检，要求中介机构出具资信证明。但执业人员经过询问，了解到该企业未建立规范的会计核算制度，会计处理不 The private sector accounts for a large proportion of the economy of our province, yet the private-sector accounting basis is very weak. The author encountered in the accounting forensics business in the following new cases encountered several problems: Example 1 a construction company due to handle construction qualification examination, require intermediary agencies to issue letters of credit. However, practitioners after inquiry, learned that the enterprise has not established a standardized accounting system, accounting treatment is not