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会计基础工作的规范化,将有利于提高会计的工作效率和工作质量。目前,我国的会计基础工作在规范化过程中还存在一定问题,加强和改进会计基础工作的规范化从管理学角度看是会计管理工作的必经之路。
The standardization of accounting basic work, will help to improve the efficiency of accounting and job quality. At present, there are still some problems in our country’s accounting basic work in the process of standardization. To strengthen and improve the standardization of accounting basic work is the only way of accounting management from the perspective of management science.