在经济快速发展的现时期,会计基础工作的定义和范围在逐渐扩大,财务管理以外的会计工作应是会计基础工作的范畴,即会计基础工作是各单位会计工作和经营管理工作的统称。会计基础工作是企业进行会计核算和财务管理的前提条件,是整个会计工作的基石,它在企业经营管理方面起到非常重要的作用。 In the present period of rapid economic development, the definition and scope of basic accounting work are gradually expanding. Accounting work other than financial management should fall into the category of basic accounting work. That is, basic accounting work is the general term of accounting work and management work of all units. Basic accounting work is a prerequisite for accounting and financial management of an enterprise. It is the cornerstone of the entire accounting work and plays a very important role in the operation and management of an enterprise.