会计基础工作是会计管理工作的基本环节,近年来随着社会主义市场经济的发展,会计基础工作越来越受到社会的广泛关注,会计工作在行政事业单位的重要地位和作用也越来越突出——财务会计的基本环节,关系到整个行政事业单位的财务管理工作是否能有效顺利的进行。我国的会计基础工作在行政事业单位发挥了积极的作用,管理体制也日趋完善,但是我国作为发展中国家,各项法律规章是度还不够健全,行政事业单位的会计基础工作依然存在着一些问题,这些问题的存在显然会阻碍整个行政体制的发展。 Basic accounting work is the basic part of accounting management. In recent years, with the development of socialist market economy, the basic accounting work has drawn more and more attention from the society. The important position and role of accounting work in administrative institutions become more and more prominent - The basic part of financial accounting, related to the entire administrative institutions of the financial management work can be carried out effectively and smoothly. The basic accounting work in our country has played a positive role in the administrative institutions and the management system has also been perfected. However, as a developing country in our country, the laws and regulations are not perfect enough. There are still some problems in the basic accounting work of the administrative units The existence of these problems will obviously hinder the development of the entire administrative system.