论当前企业会计工作中主要问题和解决途径摘要：二十一世纪以来，我国市场经济飞速发展，会计基础工作正迎来新变化。在经营管理环境和法律环境发生重大变革的基础上，网络信息科技也在不断发展。此外，外部经济环境对会计工作的影响历来深远，它不仅影响中国的会计模式和会计政策，还不断推进中国会计实务与会计理论的发展。基于此,人们必须根据外部经济环境的发展变化,进一步改进会计基础工作,并将基础工作做扎实，以满足现代社会主义经济发展,为国民经济的正常运行提供可行性策划方案。在此期间，企业已经逐渐成为支撑国家经济实力，促进经济市场繁荣，扩大就业，维护社会秩序稳定的重要因素。企业会计工作是企业进行日常管理的基础，它的内容正随着经济发展和企业规模的扩大发生相应变化，就我国目前的企业会计工作实况而言，其管理上仍然存在着许多缺陷有待解决，这些问题的存在很大程度上制约了企业的进一步发展。本文主要根据国家制定的《会计基础工作规范》条列和中国企业的发展水平与发展现状，着重分析中国企业会计工作中存在的主要问题。究其原因并提出针对性的解决措施，旨在提高企业会计工作质量和经济效益的同时，完善会计制度，实现经营管理目标。关键词：企业会计工作；综合素质；核算水平；电子档案；机构设置OnthemainproblemsandsolutionsinthecurrentaccountingworkofenterpriseAbstract:Sincethe21stcentury,therapiddevelopmentofChina'smarketeconomy,accountingbasicworkisusheredinnewchanges.Onthebasisofsignificantchangesinthebusinessmanagementenvironmentandlegalenvironment,networkinformationtechnologyisalsodeveloping.Inaddition,theexternaleconomicenvironmenthasalwayshadafar-reachingimpactonaccountingwork,whichnotonlyaffectsChina'saccountingmodelandaccountingpolicy,butalsocontinuouslypromotesthedevelopmentofChina'saccountingpracticeandaccountingtheory.Basedonthis,peoplemustfurtherimprovethebasicworkofaccountingaccordingtothedevelopmentandchangeoftheexternaleconomicenvironment,andmakethebasicworksolid,inordertomeetthedevelopmentofmodernsocialisteconomy,andprovideafeasibleplanforthenormaloperationofthenationaleconomy.Duringthisperiod,enterpriseshavegraduallybecomeanimportantfactorsupportingnationaleconomicstrength,promotingeconomicmarketprosperity,expandingemploymentandmaintainingsocialorderandstability.Enterpriseaccountingworkisthebasisofthedailymanagementoftheenterprise,itscontentisastheeconomicdevelopmentandthecorrespondingchangesintheexpansionofenterprisescale,intermsofthepresententerpriseaccountingworkoflive,itsmanagementstillexistmanydefectstobesolved,theexistenceoftheseproblemslargelyrestrictedthefurtherdevelopmentoftheenterprise.ThispapermainlyanalyzesthemainproblemsintheaccountingworkofChineseenterprisesinaccordancewiththe"standardsforbasicaccountingwork"formulatedbythestateandthedevelopmentlevelandstatusquoofChineseenterprises.Thepurposeistoimprovethequalityofaccountingworkandeconomicbenefitsofenterprises,improvetheaccountingsystemandachievetheobjectivesofoperationandmanagement.KeyWords:Enterpriseaccountingwork;Comprehensivequality;Accountinglevel;Electronicarchives;Institutionalsettings目录...........................1.........................................................1.....................1................................................1........................................1.................1...............3....................................3...............................4......................................4..........................................4..............................5.................5.....................................
