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当前，会计工作已从单纯的记账算账发展到对企业整体经济活动过程进行控制和监督，参与企业内部经营决策，最终为企业强化经营管理提供更好的服务。而要实现会计的职能作用，规范的会计基础业务将是不可缺少的重要一环，加强会计基础工作，不仅是搞好会计核算的根本，而且也是?
At present, the accounting work has been developed from simply accounting and accounting to controlling and supervising the overall economic activities of the enterprise, participating in the internal business decision-making and finally providing better services for the enterprises to strengthen the operation and management. In order to realize the function of accounting, standardizing the basic business of accounting will be an indispensable and important part. Strengthening the basic work of accounting is not only the basis for doing a good job of accounting, but also?