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近年来,随着国网系统财务集约化、信息化工作的不断深化实施,会计业务流程、账务处理方式发生了重大变化,会计基础工作的内涵与外延有了深刻变化,会计基础作为财务工作的重要基石,面临新的挑战。新形势下,夯实会计基础工作,全面推进会计基础创一流,是适应会计基础工作内容变化、强化规范业务处理意识、防治基础工作弱化、巩固财力集约化建设成果的内在需要,也是在当前内外部监管日趋严格、检查日益频繁的新环境下,进一步提高迎接检查水平、提升风险防范能力、增强财务管控力度的有效途径。
In recent years, with the intensification of financial system and informationization of State Grid, the accounting business processes and accounting treatments have undergone major changes. The connotation and denotation of basic accounting work have undergone profound changes. As a result of the financial work An important cornerstone of the new challenges facing. Under the new situation, consolidating the basic accounting work and pushing ahead with the first-class accounting foundation are the inherent needs of adapting to changes in the basis of accounting work, strengthening the awareness of standardized business handling, weakening the prevention and control of basic work, and consolidating the results of intensive financial construction. At the same time, Under the new environment of increasingly stringent regulations and increasingly frequent inspections, it is an effective way to further enhance the level of inspection, enhance the ability of risk prevention and enhance financial control.