会计基础工作是财务工作的根本,只有做好会计基础工作,才能从根本上提升会计核算质量,为企业提供真实可靠的财务分析报告。本文就现代企业如何做好会计基础管理工作提出了一些观点、做法,意在通过对如何落实《会计基础工作规范》的讨论,来提高现代企业会计基础工作的管理水平。 Basic accounting work is the foundation of financial work. Only by doing the basic accounting work can we fundamentally enhance the accounting quality and provide the enterprises with true and reliable financial analysis reports. This article puts forward some views and practices on how to do a good job of the basic management of accounting in modern enterprises. It aims to improve the management level of the modern enterprise accounting basis by discussing how to implement “the basic norms of accounting work.”