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。没有规范的会计基础工作为支撑,所处理和提供的会计信息就会失去可靠的保证。因此,加强工会会计基础工作是推进工会财务规范化建设的首要任务,是保障工会资产安全完整的重要前提。一、会计基础工作的重点会计基础工作主要包括:会计机构的设置,会计人员的配备,岗位职责分工,内部会计管理制度的制定,会计凭证的审核、填制,会计账簿的登记,会计报表的 Basic accounting work is the basic part of accounting work, but also an important foundation for economic management. Without standardized accounting work as a support, the accounting information processed and provided will lose the reliable guarantee. Therefore, strengthening the basic work of accounting in trade unions is the primary task of promoting the standardization of trade unions and the important prerequisite for safeguarding the integrity and safety of trade unions. First, the basic accounting basis of the basic accounting work include: the establishment of accounting institutions, accounting staff, job responsibilities division, the establishment of internal accounting management system, accounting documents review, fill in, the registration of accounting books, accounting reports