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会计基础工作是对会计核算和会计管理服务的统称,主要是指企业根据会计核算和监督的要求设置会计机构、配备会计人员,进行会计核算和会计服务。它是会计工作的基本环节,也是会计工作有序进行的重要保证。会计基础工作的薄弱不仅影响会计职能的有效发挥,同时,在一定程度上也干扰了社会经济秩序。因此,规范会计基础工作,是各级财政部门、业务主管部门和各单位的一项重要任务,也是建立正常会计工作秩序的重要突破口,必须切实抓紧抓好,以保证会计职能的有效发挥。
Accounting basic work is a general term for accounting and accounting management services, which mainly refers to the establishment of accounting institutions and accounting personnel according to the requirements of accounting and supervision, and accounting and accounting services. It is the basic part of the accounting work, but also an important guarantee for the orderly conduct of the accounting work. The weak foundation of accounting not only affects the effective performance of accounting functions, but also disrupts the social and economic order to a certain extent. Therefore, standardizing the basic accounting work is an important task of the financial departments, business authorities and units at all levels and an important breakthrough point in establishing the normal accounting work order. We must earnestly and firmly grasp the work so as to ensure the effective functioning of the accounting functions.