企业会计应该客观地记录企业的生产经营状况,所提供的会计信息能客观明了地反映企业的财务状况和经营成果,有利于国家财政、税务、银行以及投资者等会计资料信息使用者能正确、完整地把握会计信息的内容,以进行经济决策和资金投向等,这就需要企业会计行为的规范化。企业会计行为规范化一直是我国会计管理的一项重要目标,几十年来,我国已为企 Enterprise accounting should objectively record the production and operation status of the enterprise. The accounting information provided can objectively and objectively reflect the financial status and operating results of the enterprise, and it is beneficial to the users of accounting information, such as national finance, taxation, banks, and investors. Completely grasp the content of accounting information for economic decision-making and capital investment, which requires the standardization of corporate accounting behavior. The standardization of corporate accounting practices has always been an important goal of accounting management in China. Over the past decades, China has become an enterprise.