摘要
财务核算可以给企业带来很好的经济利益，但是随着实体开发、信息技术的开发、新技术和新方法的不断涌出，都给财务核算很大的挑战与冲击。财务核算要想在者21世纪站住脚跟，就必须科学地运用政策宣传、强化激励、系统更新等手段，做到财务核算的效益化和制度，逐渐完善财务核算不断完善与改革，这样才能建立出适合企业发展的财务核算工作。
Abstract
financial accounting can bring good economic benefits, but with the real development, the development of information technology, new technology and new method constantly, to chal enge and impact in financial accounting. Financial accounting to keep one's feet in the 21st century, we must scientifical y using policy propaganda, enhancing motivation, system update, do financial accounting system and efficiently, and constantly improve and reform in financial accounting should be gradual y improved, so as to establish a suitable for enterprise development of financial accounting work.
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