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。随着社会主义市场经济制度的确立,许多部门和单位日渐重视会计基础工作,把它与改善经营管理、强化内部控制和建立现代企业制度等结合起来。但从财政部对会计基础工作规范的要求看,一些薄弱环节仍未改观;影响了我国会计工作秩序的正常运行和会计职能作 Basic accounting work is the basic part of accounting work, but also an important foundation for economic management. With the establishment of a socialist market economic system, many departments and units have increasingly attached importance to the basic accounting work and have integrated it with improving management and administration, strengthening internal control and establishing a modern enterprise system. However, judging from the requirements of the MOF on the norms of accounting work, some weak links have not been changed; the normal operation of accounting work in our country and the accounting functions have been affected