会计基础工作规范化探讨（Discussion on standardization of accounting basic work）.docVIP

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会计基础工作规范化探讨（Discussion on standardization of accounting basic work）.doc

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会计基础工作规范化探讨（Discussion on standardization of accounting basic work）

会计基础工作规范化探讨（Discussion on standardization of accounting basic work） Discussion on standardization of accounting basic work 06-18 Abstract: with the actual work, the author talks about the current situation and existing problems of the standardization of accounting basic work, and puts forward four countermeasures and suggestions. Key words: accounting; basic work; standardization The basic work of accounting is the basic link of accounting work and financial and economic work. The basic work standard of accounting is the basic standard for all units and accountants to carry out the basic accounting work, and is the basis for the financial department and the competent department of business to check the basic work of accounting. Some understanding of the foundation of the importance of accounting work to relax, lead to distortion of accounting information, internal financial control, seriously affected the normal operation of the unit management activities, weaken the role of the accounting function. Strengthen basic accounting work, and constantly improve the level of accounting work, and gradually realize the normalization of basic accounting work, is an important task of the financial departments and the competent departments at all levels and units, but also an important breakthrough in the establishment of the normal order of accounting work, must pay close attention to. I. The standardization of accounting basic work In June 17, 1996, the Ministry of Finance and issued the basic accounting standards, in 1997 the the Guangxi Zhuang Autonomous Region Department of finance to develop a basic accounting standards and measures for the implementation of the assessment and acceptance of basic accounting standards assessment and acceptance standards, will further improve the system plan basic work standardization, the standardization of basic accounting work acceptance rules. With the standardization of accounting basic work, acceptance activities gradually carried out