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本文论述了现代企业财务管理中,在普遍追求抓管理、要效益的同时,会计基础工作规范却没有同步提高,反而突出了薄弱环节。记账随意、数据不实、手续不清、会计资料丢失等失误情况比比皆是。看似最基本、最简单的工作若是做不好,会给企业带来严重的不良后果。笔者就基础工作中容易出现的问题进行了举例分析。结合多年基础工作管理经验,为加强企业会计基础工作提出了相关的建议和有效措施。
This article discusses the modern enterprise financial management, the general pursuit of grasping management, to benefit at the same time, the basic norms of accounting did not simultaneously improve, but highlighted the weak links. Accounting at random, the data is not real, unclear procedures, accounting data loss and other errors abound. Seemingly the most basic, most simple work if done well, will bring serious adverse consequences to the enterprise. The author gives an example analysis of the problems that easily appear in the basic work. Combined with years of basic work management experience, to strengthen the basic work of accounting put forward the relevant recommendations and effective measures.