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会计基础工作是会计工作的基本环节,是各单位会计工作和经营管理工作的基本内容。加强会计基础工作, 不断提高会计工作水平,建立正常的会计工作秩序,实现会计工作的规范化,是各级财政部门、业务主管部门和各单位的一项重要任务,在维护社会主义市场经济秩序、加强经济管理、提高经济效益中日益发挥重要作用。在新形势下会计基础工作更加规范化、制度化、科学化,会计信息失真的现象会得到很大的改观,建立健全会计监督体系,并加强管理, 确保会计诚信建设得到落实。
Basic accounting work is the basic part of accounting work, is the basic unit of accounting work and management. Strengthening the basic accounting work, continuously improving the level of accounting work, establishing a normal accounting work order and standardizing accounting work are important tasks for the financial departments, business authorities and units at all levels. In order to safeguard the order of the socialist market economy, Strengthening economic management and improving economic efficiency play an increasingly important role. Under the new situation, the basic accounting work will be more standardized, institutionalized and scientific, the distortion of accounting information will be greatly improved, a sound accounting supervision system will be established and management will be strengthened to ensure that the construction of accounting integrity is implemented.