会计基础工作是企业会计工作的重要一环,也是开展其他会计工作的基础。目前烟草行业会计基础工作中存在一些不够规范的地方,影响了会计在企业管理中作用的发挥。本文将分析目前我们烟草行业会计基础工作的现状及其成因,并阐述了规范会计基础工作的必要性,以及提出如何提高会计基础工作规范水平的建议措施。 Accounting basic work is an important part of the accounting work, but also the basis for other accounting work. At present, there are some inadequacies in the basic work of accounting in the tobacco industry, affecting the role of accounting in the management of enterprises. This article will analyze the current status of the accounting profession in our tobacco industry and its causes, and elaborates the necessity of standardizing the accounting basis, as well as some suggestions on how to improve the standard of accounting basic work.