(一)把握会计基础工作的要义会计基础工作是各单位会计工作和经营管理工作的基本内容,是对会计核算和会计管理服务的基础性工作的统称。主要包括:对会计核算依据的基本要求、对会计资料的基本要求、对会计电算化的基本要求、对会计机构和会计人员的配备及管理要求、会计档案管理要求、会计监督的基本程序和要求、单位内部会计管理制度,等等。具体来说,主要是指会计核算、会计管理和会计监 (A) grasp the essentials of basic accounting work Accounting basic work is the basic content of each unit of accounting work and management, accounting management and accounting services is the basic work collectively. Mainly include: the basic requirements for accounting basis, the basic requirements for accounting information, the basic requirements of the computerization of accounting, accounting and accounting personnel and the provisions of the equipment and management requirements, accounting records management requirements, accounting supervision of the basic procedures and Requirements, internal accounting management system, and so on. Specifically, mainly refers to accounting, accounting management and accounting supervision