企业的会计信息主要来源于基层的基本会计核算资料,基层会计工作质量的好坏、水平的高低直接影响企业会计信息的真实性和完整性。所以提高基层会计工作质量是保证企业会计信息质量的根本,从基层会计工作的现状着手,对如何提高基层的会计工作质量作些探讨。 The accounting information of enterprises mainly comes from the basic accounting information at the grassroots level. The quality of grassroots accounting work is very good, the level directly affects the authenticity and integrity of the accounting information. Therefore, improving the quality of grass-roots accounting is to ensure the quality of corporate accounting information, starting from the status quo of grass-roots accounting, how to improve the quality of grass-roots accounting for some discussion.