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笔者应邀参与了广西省财政厅近期开展的区直行政事业单位会计基础工作规范辅导和考核验收工作,旨在促进提高区直行政事业单位会计工作和财务管理水平,为本省的经济持续快速发展提供有力的会计基础支撑。同时通过对会计基础工作情况的汇总分析,探求进一步加强会计基础工作管理的途径,也为财政部修订完善《会计基础工作规范》提供建设性意见。以下结合多年的相关会计工作经验,提出会计基础工作中一些易被忽视和值得思考的问题。
The author was invited to participate in the Guidance and Examination and Acceptance of Basic Accounting Practices of the District-level Administrative Units recently conducted by the Department of Finance of Guangxi Province, aiming to promote the improvement of the accounting work and financial management level of the administrative departments directly under the jurisdiction of the province and provide the province with sustained and rapid economic development Strong accounting foundation support. At the same time, through the summary and analysis of the basic work of accounting, it explores the ways to further strengthen the management of basic accounting work, and also provides constructive suggestions for the Ministry of Finance to revise and perfect the “basic norms of accounting work”. The following combination of many years of relevant accounting work experience, put forward some basic issues of accounting work can be ignored and worth considering.