随着改革开放的不断深入和市场经济的进一步发展,会计工作已发生了很大变化,会计涉及的范围不断扩展,业务处理也日趋复杂,投资者、债权人和社会公众等对会计信息披露的时效、范围、质量的要求越来越高。但在建立社会主义市场经济体制进程中,会计工作又经常面临一些新的问题。如由于法制观念淡薄和监督机制不健全,有些企业设账外账,制造假信息;有些企业财务管理混乱,财经纪律松弛,经济效益差,上缴利税少,影响国家财政收入的完成。解决这些问题的办法,不仅需要健全的法律保障,更需要加强对会计的监督和管理。 With the deepening of reform and opening up and the further development of market economy, accounting work has undergone tremendous changes. The scope of accounting has been expanding and business processing has become increasingly complicated. The timeliness of disclosing accounting information by investors, creditors and the general public , The scope, quality requirements are getting higher and higher. However, in the process of establishing a socialist market economic system, accounting work often faces some new problems. For example, due to the weak legal concept and the imperfect supervision mechanism, some enterprises set off accounts and fabricated fake information. Some enterprises have confused financial management, loose financial and economic discipline, poor economic returns, and little profits and taxes turned over, affecting the completion of state revenue. The solution to these problems not only requires sound legal protection, but also requires more supervision and management of accounting.