会计基础工作是企业重要的经营管理工作,也是会计工作的基础环节,可以有效地提高企业财务管理水平,对企业的发展有重要的影响。文章提出了目前企业会计基础工作存在的问题,剖析了其产生的原因,最后给出了相应的改进意见。 Accounting basic work is an important business management, but also the basic aspects of accounting work, which can effectively improve the level of corporate financial management, the development of enterprises have a significant impact. The article puts forward the problems existing in the basic work of enterprise accounting at present, analyzes its causes and finally gives the corresponding suggestions for improvement.