随着经济的发展,会计记录的形式与以往有了较大的变化,各单位会计面临的环境也与传统意义的记账反映有了很大不同,现实中财务基础工作在组织中往往不被重视。本文在查阅相关文献资料的基础上,对会计基础工作面临的主要问题及成因进行了详细地分析,并对加强会计基础工作的必要性进行了系统的阐述。 With the development of economy, the form of accounting records has changed a lot compared with the past, the accounting environment faced by each unit of accounting also differs greatly from the accounting of the traditional meaning. In reality, the basic financial work in the organization is often not Pay attention. On the basis of consulting relevant documents and materials, this paper analyzes the main problems and causes of accounting basic work in detail, and elaborates the necessity of strengthening accounting basic work systematically.