改革开放以来,我国民营企业得到了较快发展,其管理水平和内在素质有了较大提高,部分民营企业通过人才引进和在岗培训,会计人员的整体素质有了较大提高,特别是骨干企业财务人员的素质、管理水平有了较大提高。但大多数民营企业由于投资规模小,自有资金有限,缺乏高素质财务人员,企业经营管理层次较低,会计控制不健全,造成财务制度不规范、 Since the reform and opening up, China’s private enterprises have developed rapidly, and their management and internal quality have been greatly improved. Some private enterprises have greatly improved the overall quality of accountants through the introduction of talents and on-the-job training, especially for key enterprises. The quality and management of financial personnel have been greatly improved. However, due to the small scale of investment, limited private capital, lack of high-quality financial personnel, low level of business management, and unsound accounting controls, most private enterprises have caused irregular financial systems.