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会计基础工作是会计工作的基本环节,也是经济管理工作的重要基础。随着改革开放的深入和社会主义市场经济的发展,许多单位认识到会计基础工作的重要性,把会计基础工作与改善经营管理,建立现代化企业制度等结合起来,积极采取措施改善和加强会计基础工作,无论是1985年颁布实行的《会计法》,还是1996年制订的《会计基础工作规范》(以下简称《规范》),都对会计基础工作做了详细具体的规定。会计基础工作受到应有的重视,在单位经营管理中发挥着越来越大的作用。本文就会计基础工作的范围、现状、原因及加强会计基础工作的必要性作一探讨。
Basic accounting work is the basic part of accounting work, but also an important foundation for economic management. With the deepening of reform and opening up and the development of the socialist market economy, many units recognize the importance of basic accounting work, combine basic accounting work with improvement of management and establishment of a modern enterprise system, and actively take measures to improve and strengthen the accounting basis The work, whether it is the “Accounting Law” enacted in 1985 or the “Basic Accounting Regulations” (hereinafter referred to as “the Code”) formulated in 1996, provides detailed and specific provisions on the basic accounting work. The basic work of accounting has received due attention, playing an increasingly important role in the operation and management of the unit. This article discusses the scope, status quo and reasons of basic accounting work and the necessity of strengthening the basic work of accounting.