笔者结合院校工作实际,就如何加强院校会计基础工作规范化管理,提高院校财务管理水平谈点看法。第一,要切实转变思想观念。会计基础工作规范虽然是会计业务操作层面的具体规定,看似会计人员的日常工作,有些平淡无奇,但每项业务处理的正确与否,不但影响会计核算质量,还与整个财 The author combined with the actual work of colleges and universities, on how to strengthen the standardization of accounting management of institutions of higher learning, improve the level of financial management college talk. First, we must effectively change our thinking. Although the basic norms of accounting work is the specific provisions of the accounting business operations level, accounting personnel seem daily routine, some bland, but the correct handling of each business or not, not only affect the quality of accounting, but also the entire financial