This paper discusses the position and function of accounting in economic construction, the influence of asset impairment on accounting data, the problems and countermeasures in financial management of small and medium-sized enterprises, the management and accounting of fixed assets, the problems and suggestions of accountants' continuing education, the challenges of knowledge economy to accounting and its countermeasures, the discussion of financing methods of enterprises, the measures and ways to reduce costs, the measures and ways to improve the economic benefits of enterprises, the influence of price changes on accounting and its countermeasures.
Problems and countermeasures in accounting supervision of small and medium-sized enterprises, research on enterprise investment strategy, position and role of audit, integration of management accounting and financial accounting, rationalization of internal division of responsibilities and staffing in accounting departments, application analysis of management accounting in China enterprises, research on main problems existing in current enterprise financial management, discussion on qualitative and quantitative methods and accounting treatment of intangible assets, earnings management of listed companies, and discussion on the correlation of accounting information.
Accounting major is to study how an enterprise confirms its income and assets in a certain business cycle. In addition to compiling financial statements and recording the trading behavior of enterprises, accountants are more important to participate in the merger between enterprises, quality management, the application of information technology in finance, tax strategy and management decision-making activities of many enterprises.