笔者认为要提高会计工作质量,首先必须从增强从业人员的责任心入手,从基础工作抓起,从源头规范,在各个环节上加强,从而使会计基础工作逐步走向制度化、规范化、法制化轨道。本文试就会计基础工作的现状问题的成因及如何加强会计基础问题做一探讨。 I believe that to improve the quality of accounting work, we must start from the responsibility to enhance practitioners, start from the basic work, from the source norms, in all aspects of strengthening, so that the accounting basis of work gradually toward institutionalization, standardization and legalization of the track . This article tries to make a discussion on the causes of the status quo of accounting basic work and how to strengthen the basic accounting issues.