随着当今全球经济一体化的不断推进,会计基础工作的重要性日益凸现出来,会计基础工作,即是会计管理工作中的重点工作,又是会计管理工作的基础内容。笔者通过目前会计基础工作中发现的问题,阐述会计基础工作的重要性,以更好地推进会计基础工作的开展和深入。 With the continuous promotion of global economic integration, the importance of accounting basic work has become increasingly prominent. The basic accounting work is the key work in accounting management and the basic content of accounting management. Through the problems found in the current accounting foundation work, the author expounds the importance of basic accounting work in order to better promote the development and deepening of the basic accounting work.