摘要:制造業無論在發達國家還是發展中國家都有極其重要的地位，制造業直接體現了一個國家的生產力水平，是區別發展中國家和發達國家的重要因素。隨著我國經濟的飛速發展，中國制造業在改革開放25年間得到了快速的增長，中國制造業在GDP里面所占的比重一直都是比較高的，是我國最大的產業和國民經濟重要的組成部分。但是由于一方面在制造業企業的日常管理工作中出現的一些問題，另一方面受制造業企業自身條件以及傳統體制和外部宏觀經濟等因素的影響，制造業企業財務會計中出現的問題嚴重影響制約其自身的快速發展，所以研究制造業財務會計存在的問題及對策不僅具有現實的緊迫性而且具有深遠的理論意義。

　　　因此，通過研究目前制造業企業財務會計所存在的問題，探討制造業企業會計所涉及的理論與實際問題，解決制造業企業財務會計問題的基本思路和具體方法，為制造業企業會計建設提供參考意見，以實現制造業企業在社會經濟中更好更快的發展。

關鍵詞：制造業企業，財務會計，問題，對策

Abstract:No matter in the developed country or developing country, manufacturing industry plays very important role in the world. I t can directly affect one’s country economics and productivity. It is also a significant element to distinguish the developed country and the developing country. With the development of the economics in our country, the manufacturing industry in china has growing faster and faster after the Opening Policy. The proportion of the manufacturing industry in our GDP is always very larger, and it is part of our biggest industry and nation economics.  But because there are some daily management problems occurring in these manufacturing enterprises and its conditions, traditional system of organization , and the macro economics, all of these made the financial accounting in manufacturing enterprise restrict its own development. Researching the problems of the financial accounting in manufacturing enterprise is not only has the reality urgency, but also has deeper theoretical significance.  

　　　Therefore, the passage is to find out the existing financial accounting problems in manufacturing enterprise, to explore some theoretical and practical problems involved in financial accounting and to solve financial accounting problems in manufacturing companies with the basic ideas and specific methods. In order to realize the manufacturing enterprise in the social economy developing better and faster, this passage can be a reference for other companies in manufacturing industry.

Key words：manufacturing enterprise, financial accounting, problems, strategy

制造業企業無論是在發達的工業化國家，還是在新興的發展中國家或地區的國民經濟中，都起著不可忽視的作用。但由于制造業財務會計本身原因限制及受傳統體制和外部宏觀經濟影響大等因素，使得制造業企業在財務會計方面存在著與自身發展和市場經濟均不適應的情況。通過對當前制造業企業財務會計問題的研究分析，尋求解決方法和途徑，以解決制造業企業財務會計面臨的問題中，使得制造業企業得以充分發展，在社會經濟中發揮制造業企業的作用。