加强指导 积极推动 进一步提高会计基础工作水平

• 作 者: 冯淑萍
• 出 处: 财务与会计
• 发表日期: 1997年09期
• 关键词: 会计基础 会计工作秩序 基层单位 会计法 财会人员 会计管理工作 会计工作质量 社会经济秩序 财政经济工作 会计职能

会计基础工作是会计工作和财政经济工作的基本环节。最近,财政部印发了《会计基础工作规范化管理办法》,提出各基层单位应当根据《会计法》和《会计基础工作规范》的要求进行检查整改,逐步实现会计基础工作规范化。这是规范会计工作秩序,进一步提高会计工作质量的重要措施,必将对全面提高我国会计基础工作水平产生重要影响。

Basic accounting work is an accounting and financial and economic work of the basic elements. Recently, the Ministry of Finance has issued the Measures for the Standardization of Accounting-based Work, stating that all grass-roots units should conduct inspections and rectifications according to the requirements of the Accounting Law and the Basic Accounting Standards and gradually standardize the basic accounting work. This is an important measure to regulate the order of accounting work and to further improve the quality of accounting work, which will surely have a significant impact on the overall improvement of the basic accounting work in our country.