摘要
会计基础工作是会计工作的基本环节,是经济管理工作的重要基础,也是企业进行内部管理和外界相关利益者了解企业的重要渠道,更是经济生活中不可或缺的一个重要部分。因此,单位和会计人员应重视和加强会计基础工作。只有把基础打好,才谈得上科学管理和提高效益,会计工作才能更好地为社会主义市场经济服务。
Basic accounting work is the basic stage of accounting,the important base of economic management and an important channel to link the enterprise's interior management and exterior related stakeholders.Therefore,work units and accountants should pay much attention to the strengthening of basic accounting work so that it is possible to manage scientifically and improve effects,and thus the account may serve well for the socialism market economy.
出处
《广东技术师范学院学报》
2010年第10期24-26,共3页
Journal of Guangdong Polytechnic Normal University
关键词
基础工作
人员素质
蓄意违纪
诚信机制
basic work
personnel quality
deliberate rule-violation
credit system