企事业单位应当依据有关法律法规和国家统一的会计制度,加强会计基础工作,严格执行会计法规,保证会计工作依法有序进行。 Enterprises and public institutions shall, in accordance with the relevant laws and regulations and the unified accounting system of the State, strengthen the basic accounting work and strictly enforce the accounting rules and regulations so as to ensure that the accounting work is conducted in an orderly manner.