会计基础工作是会计工作的基本环节,现阶段,一些单位会计基础工作管理不当,造成了会计基础工作不同程度的削弱、滑坡甚至混乱,影响了会计职能的有效发挥,会计基础工作还存在一些不容乐观的问题,其规范性还有待进一步提高。本文主要根据财政部制定的《会计基础工作规范》条例,重点分析目前我国会计基础工作中存在的一些问题及其产生的原因,并提出整改建议。 Accounting basic work is the basic part of accounting work, at this stage, some units of accounting basis of improper management, resulting in different degrees of weakening of the basic accounting work, landslide or even chaos, affecting the effective functioning of accounting functions, there are still some accounting basis can not Optimistic issues, its normative needs to be further improved. This paper mainly analyzes some problems existing in the basic work of accounting in our country and their causes according to the Regulation of Accounting Basic Working Regulations formulated by the Ministry of Finance and puts forward suggestions for rectification.