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市场经济体制改革的不断深入,使得企业之间的竞争愈发激烈,为了能够实现可持续发展,建立完善,科学的企业制度是非常必要的,财会制度能够企业活动提供依据和方向,同时还能够强化企业各部的监督管理,降低经济活动的开支,提供企业的经济效益,从而实现企业竞争力的提供,促进其持续发展。财会管理水平受财会制度的影响,先进,完善的财会制度能够提高财会管理水平,进而对企业的经济活动进行优化和控制,所以,我们说财会制度在企业发展过程中,具有不可替代的作用,随着我国经济的进一步发展,企业财会制度也必然要进行新一轮的改革,文章首先从现行财会制度所存在问题开始论述,进而提出了与其相对的解决对策。
In order to achieve sustainable development, it is necessary to establish a sound and scientific enterprise system. The system of accounting and accounting can provide the basis and direction for enterprise activities. At the same time, Strengthen the supervision and management of various departments of enterprises, reduce the expenditure on economic activities and provide the economic benefits of enterprises so as to realize the supply of the competitiveness of enterprises and promote their sustainable development. The level of accounting management by the accounting system, advanced and perfect accounting system can improve the level of accounting management, and then optimize and control the economic activities of enterprises, therefore, we say that the financial system in the process of enterprise development, has an irreplaceable role, With the further development of our economy, the enterprise accounting system is also bound to undergo a new round of reform. First of all, the article starts with the problems existing in the current accounting system, and then puts forward its countermeasures.