科学的管理是搞好企业的基础,也是建立现代企业制度的重要内容,而经营管理不善,是目前不少企业效益不好的重要原因,企业要积极转变观念,切实加强会计基础工作规范的落实。随着改革开放的深入和社会主义市场经济的发展、单位内部管理的需要和会计职能的扩展,会计基础工作越来越引起社会各界的普遍关注和重视。 Scientific management is the basis of doing a good job of enterprises, but also an important part of the establishment of a modern enterprise system, and poor management, is currently an important reason for the poor efficiency of many enterprises, enterprises should actively change their concepts and effectively strengthen the implementation of basic accounting norms . With the deepening of reform and opening up and the development of the socialist market economy, the need for internal management of units and the expansion of accounting functions, the basic accounting work has drawn increasing public concern and attention from all walks of life.