会计基础工作是财会工作的基础环节,是财务管理工作的根基所在,从根本上决定和制约着一个单位的会计信息质量和财务管理水平。随着我国教育体制改革的逐步深化,高校的财务管理理念和方法也处在不断更新与完善的过程中,作为高校会计核算和管理的行为载体的会计基础工作仍需进一步规范。加强高校会计基础工作,提高高校会计工作水平,建立良好的 The basic work of accounting is the basic link of the accounting work, which is the foundation of financial management. It fundamentally determines and restricts the quality of accounting information and financial management of a unit. With the gradual deepening of education system reform in our country, the concept and method of financial management in colleges and universities are also being constantly updated and perfected. The basic accounting work as a carrier of accounting and management in colleges and universities still needs to be further regulated. Strengthen the foundation of accounting in colleges and universities to improve the level of accounting in colleges and universities to establish a good