Through the review of the contents of the paper, it is found that many words are not rigorous, logical thinking is chaotic and even the paper does not answer questions, and the depth of the paper is also very lacking. I hope I can take it seriously and write with my heart in the future. At the same time, it is found that there is still a certain gap between students and practice in terms of the differences in requirements between private enterprises and state-owned enterprises, as well as the understanding of private enterprises on the application of financial system and the reporting objects. It is hoped that the paper can be further revised, supplemented and improved by combining the actual data obtained from social investigation, especially some actual cases, so as to enhance the persuasiveness of the paper and improve its application guiding value.