加强会计基础工作是搞好财务管理、实现会计监督核算职能、保证会计工作质量的重要的一环，如果不抓好会计基础工作，造成企业资产不实、虚盈实亏，危害无穷，为此我们必须加强会计基础工作。一、要加强法制教育、提高职业道德。为促进会计工作水平的提高，财政部印发了（会计? To strengthen the basic accounting work is to do a good job in financial management, accounting supervision and accounting functions to ensure that the quality of accounting work an important part of, if not do a good job accounting basis, resulting in corporate assets false, virtual profit loss, endangering infinity, We must strengthen the basic accounting work. First, we must strengthen legal education, improve professional ethics. In order to promote the improvement of accounting work, the Ministry of Finance has issued (accounting?