现阶段,活跃的经济背景下,企业之间的竞争日趋激烈,要求企业不断优化管理,增强自身的综合竞争力。现阶段,企业的财务管理成为了企业管理的核心,企业会计基础工作的优劣对于企业自身的发展产生了重要影响。然而很多企业在会计基础工作方面仍然存在不足之处,需要不断进行强化和改善。本文就当前我国企业会计基础工作现状中存在的问题及规范途径进行了探讨。 At this stage, under the active economic background, the competition among enterprises is becoming fiercer and fiercer, requiring enterprises to optimize management continuously and enhance their comprehensive competitiveness. At this stage, the enterprise’s financial management has become the core of enterprise management. The advantages and disadvantages of the basic accounting of the enterprise have an important impact on the development of the enterprise itself. However, many enterprises still have some deficiencies in the basic work of accounting and need to continuously strengthen and improve. This paper discusses the current problems in the basic status of corporate accounting in our country and the ways to regulate them.