为了加强会计基础工作,提高会计工作水平,规范会计工作秩序,确保会计信息质量,财政部于1996年制定了《会计基础工作规范》,1997年又下发了《会计基础工作规范化管理办法》。根据财政部的总体目标,准备通过3至5年的努力,各单位的会计基础工作达到规范化。二年多的实践证明,由于 In order to strengthen the basic work of accounting, improve the level of accounting work, standardize the accounting work order, and ensure the quality of accounting information, the Ministry of Finance formulated the “Accounting Standards Work Regulations” in 1996 and issued the “Standardized Management Measures for Accounting Basic Work” in 1997. According to the general objective of the Ministry of Finance, it is planned to pass three to five years of hard work and the accounting basis of all units will be standardized. More than two years of practice proved that due to