会计基础工作是现代化企业管理的重要基础,也是每个会计人员应当切实履行的行为规范。会计基础工作做的不到位,定会对会计职能的有效发挥造成一定的影响,同时对社会经济秩序也会起到干扰的作用。于是,我国企业有必要加强对会计基础工作的重视程度,并对目前会计基础工作中存在的不足之处采取必要的措施予以改善,从而提升会计基础工作水平。 Basic accounting work is an important foundation for modern enterprise management, but also for each accountant should effectively implement the code of conduct. The inadequate accounting basic work will surely exert certain influence on the effective functioning of the accounting function and will also interfere with the social economic order. Therefore, it is necessary for Chinese enterprises to strengthen their emphasis on the basic accounting work, and take the necessary measures to improve the existing deficiencies in the basic accounting work, so as to enhance the basic level of accounting work.