改革开放以来,社会经济环境发生了翻天覆地的变化,这对会计工作也提出了更高的新要求。作为会计工作的基本环节,会计基础工作也是经济管理工作顺利开展的前提与基础。随着改革开放的持续深入以及市场经济的逐步完善,必须对会计基础工作的重要性建立起充分全面的认识,将加强会计基础工作上升到完善企业经营管理制度、提升经营管理效益最终实现企业战略发展目标的高度,采取各种有效措施,加强和改善 Since the reform and opening up, the socio-economic environment has undergone tremendous changes. This has also set new higher requirements for accounting work. As a basic part of accounting work, the basic accounting work is also a prerequisite and basis for the smooth implementation of economic management. With the continuous deepening of reform and opening up and the gradual improvement of the market economy, we must establish a full and comprehensive understanding of the importance of accounting basic work, and enhance the basic accounting work to improve the business management system and enhance the management efficiency. The height of development goals, to take various effective measures to strengthen and improve