随着社会主义市场经济的发展与改革开放进程的不断推进,财务会计基础工作作为事业单位财务管理中的重要组成部分,在提升会计人员专业素质与事业单位财务管理水平等方面发挥着至关重要的促进作用。但在现实生活中会计基础工作存在着一些矛盾与问题。文章从其存在问题的角度出发,对强化事业单位会计基础工作的策略进行研究。 With the development of the socialist market economy and the progress of reform and opening up, the basic work of financial accounting as an important part of the financial management of public institutions plays an important role in enhancing the professional quality of accounting personnel and the financial management of public institutions The promotion effect. However, there are some contradictions and problems in the basic accounting work in real life. From the perspective of its existing problems, the article studies the strategy of strengthening the basic accounting work in public institutions.