会计工作是由会计核算、会计检查、会计分析三个部分组成,会计核算是会计工作的基本环节;会计检查是会计核算的必要补充;会计分析是会计核算的继续和发展。只有搞好会计核算,才能正确地进行会计检查和会计分析,所以说会计核算是会计的基础工作。当前强调加强会计基础工作,主要是针对财会工作的现状和在新时期中所承担的任务所决定的。前几年,由于林彪、“四人帮”的长期干扰破坏,会计基础工作削弱很厉害,会计核算质量大大下降,不能适应提高会计工作质量和提高企业管理水平的要求,其次, Accounting work consists of accounting, accounting inspection, accounting analysis of three parts, accounting is the basic part of accounting work; accounting inspection is a necessary complement to accounting; accounting analysis is the continuation and development of accounting. Only by doing a good job in accounting, can we carry out the accounting inspection and accounting analysis correctly, so that accounting is the basis of accounting work. The current emphasis on strengthening the basic accounting work is mainly directed at the current situation of the accounting work and the tasks assumed in the new period. A few years ago, due to the long-term interference and destruction of Lin Biao and the “gang of four,” the basic accounting work was weakened greatly, the quality of accounting was greatly reduced, and the requirements for improving the quality of accounting work and the management of enterprises were not met. Secondly,