会计基础作为会计工作的重要组成部分,在经济活动中扮演着关键性的角色,本文旨在从近些年来财政部颁布的《会计基础工作规范化》和《会计基础工作规范实施细则》等相关文件为准则,重点论述对会计基础工作进行规范化操作的意义,以及现阶段会计基础工作规范化中存在的主要问题并提出了一些解决问题的意见和建议。 As an important part of accounting work, accounting basis plays a crucial role in economic activities. The purpose of this paper is to review the basic principles of accounting standardization, accounting standards and other relevant documents issued by the Ministry of Finance in recent years As the guideline, it focuses on the significance of standardizing the basic accounting work and the main problems existing in the normalization of accounting basic work at the present stage, and puts forward some opinions and suggestions on how to solve the problems.