会计核算是身为一名会计的基本职能,也是会计日常工作的重点以及核心。现今,我国经济飞速发展,市场经济也日益完善。在这种情况下,企业所面临的局面是挑战和机遇并存的。因此,唯有全力建设企业会计核算规范化的管理,提升企业管理的经营和管理水平,以此来全面实施企业的发展战略,实现企业跨越式的发展目标。 Accounting is the basic function as an accounting, but also the focus and core of the daily work of accounting. Nowadays, with the rapid economic development in our country, the market economy is also getting better and better. In this case, the situation facing the enterprise is both challenges and opportunities. Therefore, only by making every effort to build a standardized management of enterprise accounting and improve the management and management level of the enterprise management, we can fully implement the enterprise’s development strategy and realize the leap-forward development goal of the enterprise.