摘要:制造业无论在发达国家还是发展中国家都有极其重要的地位，制造业直接体现了一个国家的生产力水平，是区别发展中国家和发达国家的重要因素。随着我国经济的飞速发展，中国制造业在改革开放25年间得到了快速的增长，中国制造业在GDP里面所占的比重一直都是比较高的，是我国最大的产业和国民经济重要的组成部分。但是由于一方面在制造业企业的日常管理工作中出现的一些问题，另一方面受制造业企业自身条件以及传统体制和外部宏观经济等因素的影响，制造业企业财务会计中出现的问题严重影响制约其自身的快速发展，所以研究制造业财务会计存在的问题及对策不仅具有现实的紧迫性而且具有深远的理论意义。

　　　因此，通过研究目前制造业企业财务会计所存在的问题，探讨制造业企业会计所涉及的理论与实际问题，解决制造业企业财务会计问题的基本思路和具体方法，为制造业企业会计建设提供参考意见，以实现制造业企业在社会经济中更好更快的发展。

关键词：制造业企业，财务会计，问题，对策

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

制造业企业无论是在发达的工业化国家，还是在新兴的发展中国家或地区的国民经济中，都起着不可忽视的作用。但由于制造业财务会计本身原因限制及受传统体制和外部宏观经济影响大等因素，使得制造业企业在财务会计方面存在着与自身发展和市场经济均不适应的情况。通过对当前制造业企业财务会计问题的研究分析，寻求解决方法和途径，以解决制造业企业财务会计面临的问题中，使得制造业企业得以充分发展，在社会经济中发挥制造业企业的作用。