会计基础工作是会计工作和财政经济工作的基本环节。随着经济的飞速发展,会计工作越来越受到重视。本文就会计基础工作规范的具体要求和必然性作了说明,分析了当前会计基础工作存在的问题,并提出了加强会计基础工作规范化的措施。 Basic accounting work is an accounting and financial and economic work of the basic elements. With the rapid development of economy, accounting work is paid more and more attention. This article explains the specific requirements and inevitability of the basic accounting norms, analyzes the problems existing in the current basic accounting work, and puts forward measures to strengthen the standardization of the basic accounting work.