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会计基础工作是会计工作的基础,是会计管理的重要手段和依据,也是企业经济生活中的必备要件。本文首先指出了资产重组企业加强会计档案管理的重要性,然后通过对会计档案管理与规范会计基础工作的内在联系的分析,与我公司当前的会计档案管理问题相结合,进一步指出如何落实资产重组企业会计基础规范,提升会计档案管理水平。
Basic accounting work is the basis of accounting work, accounting management is an important means and basis, but also an essential element of the economic life of enterprises. This paper first points out the importance of asset restructuring enterprises to strengthen the management of accounting records, and then through the analysis of the internal relations between accounting records management and normative accounting basis and the current accounting records management problems of our company, further points out how to implement the reorganization of assets Accounting standards for enterprises to enhance the management of accounting records.