会计工作是各单位经济管理工作的重要基础,作为会计工作基本环节的会计基础工作,直接影响到整个会计工作秩序正常运行和会计信息的真实准确。目前,在行政事业单位,对于会计基础工作的认识,还存在着一些问题,违规现象仍是数见不鲜。本文主要是分析违规现象背后的深层原因。 Accounting work is an important basis for the economic management of all units. As the basic accounting work of the basic accounting work, it has a direct impact on the normal operation of the entire accounting work order and the true and accurate accounting information. At present, there are still some problems in the understanding of the basic accounting work in the administrative institutions, and the phenomenon of irregularities is still not clear. This article is mainly to analyze the underlying reasons behind the phenomenon of non-compliance.