摘 要会计基础工作是会计工作和经济管理工作的基础。加强会计基础工作的标准化管理、提高会计基础工作整体水平,对于构建标准化的会计制度有着不可忽视的作用。在现在的企业中，每个公司的会计工作和经济管理工作都受到会计基础工作的影响，让企业的会计基础工作更加的规范化，因此企业的发展空间受到了极大的影响。企业的会计基础工作现在的环境是变幻莫测的，因为最近的几年中社会上的情况也是一天一个花样，科学家们也是每天研究出了不一样的技术。现在执行的《规范》已经跟不上新形势的需求了。新形势下，会计基础工作规范化应对的新情况非常多。就现在而言，经济的进步和社会背景的改变，我国会计基础工作在规范化上总会出现这个那个的问题，找出为什么发生问题还要完美的解决问题，才能让企业会计工作和经济管理工作不慌不乱的进行下去，从而提高企业的进步。本文首先对会计基础工作有关的概念进行了讲解，针对我国企业会计基础工作规范化存留的问题和原因去找它的起始，最后拿出对应的解决办法。关键词：会计基础工作；规范化；适应新形势 AbstractStrengthening the standardization management of the core accounting business and improving the overall level of the core accounting business is an important role that cannot be ignored in the standardization system of the accounting system. The "Basic Accounting Standardization" (hereinafter referred to as "standardization") published in China in 1996 gives the requirements and empirical tests of various departments and accounting standards. The benchmark accounting business has clear goals and standards. In recent years, the rapid changes in the social environment and the rapid development of accounting technology have changed the basic working environment of accounting. The current regulations were promulgated in 1996, and many contents cannot be adapted to the requirements of the new environment. Under the new environment, accounting standardization is facing new problems. The author wants the accountants to understand the importance of auditing by study...
