财政部《会计基础规范》1996年颁布以后,会计核算在中国已由手工核算迈入电算化,集团化企业更是借助信息化技术实现了网络核算,会计基础工作如何在网络化的同时实现规范化,笔者结合所在企业情况就基础工作进行分析论述,文章首先阐述了会计基础规范化的必要性,继而分析了集团化对会计基础工作规范化的要求,然后针对这些问题提出了相应的解决方法,最后对全文进行总结,以期能够对当前会计基础工作在集团化企业更好的发展提出一点可鉴之处。 After the promulgation of the “Basic Accounting Regulations” of the Ministry of Finance in 1996, accounting has been entered into computerized accounting in China by manual accounting. The group-based enterprises have also achieved network accounting through information technology. How can the basic accounting work be realized at the same time as networking? Standardization, the author combines the situation of the enterprise to analyze and discuss the basic work. First of all, the article expounds the necessity of the standardization of the accounting basis, and then analyzes the requirements of the group standardization of the basic accounting work. Then the corresponding solutions are put forward for these problems, and finally The full text is summarized, with a view to be able to put forward some lessons to the current accounting foundation work in the better development of the group enterprise.