《会计基础工作规范》（以下缩称《规范》）不仅仅是对会计法的具体规范,更重要的是企事业单位开展经济工作须臾离不开、且又必定遵循的一项国家法定会计政策。《规范》中的各项具体规定,大到依法建账、核算监督,小到划线注销,纠正错记,都是一项维护法制经济秩序的大问题。笔者 The Basic Accounting Standards for Accounting (hereinafter referred to as “the Code”) is not only a concrete specification of the accounting law, but more importantly, a statutory accounting policy that must be strictly adhered to by the enterprises and institutions in carrying out their economic work . The specific stipulations in the “Norms”, ranging from large-scale establishment of accounts according to law, inspection and supervision, small to crossed-out write-offs and the correction of wrong-doing, are all major issues in safeguarding the legal economic order. author