一、会计基础工作现状及存在的问题第一，财产物资管理出现滑坡，重钱轻物现象较为普遍。许多单位对财务科内部资金的核算与管理较为重视，但对财产物资缺少必要的会计核算制度和有效的管理措施以及相应的约束和监督机制，致使财产物资管理出现滑坡。在被检查的８家全额单位中 I. Current status and existing problems of accounting basics First, the management of property and materials has been declining, and the phenomenon of heavy money and goods has become more common. Many organizations pay more attention to the accounting and management of funds in the Finance Section, but they lack the necessary accounting and accounting systems and effective management measures as well as the corresponding constraints and supervision mechanisms for property and materials, resulting in a decline in the management of property and materials. In the 8 full units that are checked