随着我国经济的快速发展,我国的会计行业也有了长足的进步。近年来,我国通过CPA考试改革、出台新的财务规章制度等一系列方式,使我国的会计行业逐步同国际接轨。然而,会计核算所依据的原始资料决定了会计信息的质量。加强会计基础工作,是确保会计资料准确、真实、完整的重要一环。随着经济的不断发展及财务信息的公开需求,对会计信息质量也提出更加严格的要求,各企事业单位都要深刻认识到会计基础工作的重要性。 With the rapid economic development in our country, the accounting profession in our country has made great strides. In recent years, China adopted a series of methods such as the CPA examination reform and the promulgation of new financial rules and regulations, so that China’s accounting profession will gradually become internationally accepted. However, the accounting information on the basis of which the original data determines the quality of accounting information. Strengthening the basic accounting work is to ensure accurate, true and complete accounting information an important part. With the continuous development of economy and the public demand for financial information, the quality of accounting information is also put forward more stringent requirements. All enterprises and institutions must profoundly understand the importance of basic accounting work.