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随着我国社会经济的不断发展,会计工作在促进国民经济健康、持续、稳定发展方面发挥着越来越重要的影响和作用,但是由于受到诸多方面因素的制约,现阶段我国会计质量还有待于进一步的提升。在提高会计质量方面,笔者认为其中最为重要的就是要加强会计基础工作的建设,从这样的观点出发,笔者就如何通过加强会计基础工作来提高会计质量进行了一些浅显的探讨和分析,并提出了相应的改善措施。
With the continuous development of social economy in our country, accounting work plays an increasingly important role in promoting the healthy, sustained and stable development of the national economy. However, due to the constraints of many factors, the quality of accounting in our country still needs to be Further improvement. In improving accounting quality, I think the most important thing is to strengthen the construction of basic accounting work, from this point of view, the author on how to improve accounting by strengthening the basic accounting work carried out some simple discussion and analysis, and put forward The corresponding improvement measures.