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会计基础工作是会计工作的基本环节,也是经济管理工作的重要基础。随着改革开放的深入和社会主义市场经济的发展,许多单位认识到会计基础工作的重要性,把会计基础工作与改善经营管理,建立现代企业制度等结合起来,积极采取措施改善加强会计基础工作,使会计工作逐步规范,水平稳步提高,也使会计工作在单位经营管理中发挥越来越大的作用。但会计基础工作中也存在一些薄弱环节,如:因为内部管理松驰而削弱了会计基础工作,帐目混乱,因为单位会计人员
Basic accounting work is the basic part of accounting work, but also an important foundation for economic management. With the deepening of reform and opening up and the development of the socialist market economy, many units recognized the importance of basic accounting work, combined basic accounting work with improvement of management and establishment of a modern enterprise system, and actively took measures to improve and strengthen the basic accounting work , So that the gradual standardization of accounting work, steadily improve the level, but also to make accounting work in the unit management plays an increasingly important role. However, there are some weaknesses in the basic accounting work, such as weakening the basic accounting work due to the relaxation of internal management and the confusion of accounts, as the unit accounting staff