会计基础工作是会计工作的基本环节,工作的好坏直接影响到单位会计信息质量和经营管理决策。《会计基础工作规范》颁布实施14年来,一些单位会计基础工作仍存在众多薄弱环节,必须认识到此项工作的重要性,采取有力措施改进并予以加强,使会计工作在单位经济管理中发挥应有的作用。 Basic accounting work is the basic part of accounting work, the quality of work directly affects the quality of accounting information and management decisions. In the 14 years since the promulgation and implementation of the “Basic Accounting Standards for Accounting Work”, there are still many weak links in the basic accounting work of some units. We must recognize the importance of this work and take effective measures to improve and strengthen it so that accounting work should play its role in the economic management of the unit Some effect.