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企业会计基础工作是企业财务管理的重要方面,也是企业经营管理的基本环节,规范的企业会计基础工作有利于提升财务管理工作水平,有利于发挥企业会计职能。现今,仍有部分企业会计基础工作的规范性有待提高。本文根据财政部《会计基础工作规范》的文件,从会计基础工作规范性存在的问题、问题的原因、规范性的意义和提升规范性的举措4个方面来阐述。
The basic work of enterprise accounting is an important aspect of enterprise financial management, but also the basic link of business management. The standard enterprise accounting basic work is conducive to enhancing the level of financial management, which is conducive to giving full play to the accounting function of enterprises. Today, there are still some norms of the basic accounting business needs to be improved. According to the documents of “Accounting Standards Working Regulations” issued by the Ministry of Finance, this paper elaborates from four aspects: the existing problems in the basic work of accounting, the reasons for the problems, the significance of norms and the promotion of normative measures.