关于会计基础工作问题的探析

随着我国市场经济的发展,会计工作在社会经济管理活动中发挥的作用越来越大,而会计职能作用的有效发挥离不开规范的会计基础工作。会计基础工作是会计工作的重要环节,也是保障会计工作有序开展的关键。文章通过对会计基础工作中存在的主要问题的剖析,进一步探讨了存在这些问题的原因,最后提出了加强会计基础工作的对策。

Analysis on Problems in Basic Accounting Work

Along with the development of market economy in China,accounting work plays a greater role in social economic management activities.The effective role of accounting function can not separate with standard the basic accounting work.Basic accounting work is an important link of the accounting work,and also the key to ensure accounting work to orderly develop.The paper analyzes the main problems in basic accounting work,and discussed the causes,at last,puts forward the countermeasures to strengthen basic accounting work.