《广西会计》1992第12期刊登了刘治平《浅议会计基础工作的界定》一文,对会计的基础工作是会计核算作了肯定的论述。笔者除赞同外,提出四个方面的理由。第一、从经济体制改革角度来分析随着经济体制改革的发展,企业管理工作转移到以提高经济效益为中心的轨道上来。企业由单纯的生产型向生产经营型转变,会计也由过去单纯发挥会计信息系统的作用,向参与决策发挥管理 “Guangxi Accounting” 1992 the twelfth published Liu Zhiping, “a brief discussion on the definition of basic accounting work,” a text, the basic accounting work accounting is affirmed. In addition to agree with the author, the author put forward four reasons. First, from the perspective of economic system reform With the development of economic system reform, the management of enterprises has shifted to the track of raising economic efficiency as the center. Enterprises from a purely production-oriented production and management changes, accounting from the past simply play the role of accounting information system, to participate in decision-making management