The Research On Standardization Of The Basic Accounting

Basic Work of Accounting is the foundation of the accounting work and economicmanagement. Strengthening the standardized management of accounting basis work andimproving the overall level of accounting basis work play important roles that cannot beignored for the construction of standardized accounting system. The "Standardization ofBasic Work of Accounting"(hereinafter referred to as the " Standardization ")promulgated by our country in1996puts forward requirements and demonstration foreach unit and the accounting personnel，making the accounting basic work has cleargoals and standards. In recent years the great change of social environment and therapid progress of accounting technology, make the accounting basis work environmentfacing great changes have taken place. The current specification is promulgated in1996,a lot of content can not meet the needs of new situation. Under the new situation, theaccounting basis of standardization work faces new problems emerge in endlessly. Theauthor tries to through the study of accounting basis work arouse the accountingprofession of accounting basis work seriously. Enterprises realize the importance ofaccounting basis work standardization, to realize the problems existing in thestandardization of accounting basis work; To realize the existing problems about thedangers of this unit management, the harm to the whole national economy order, to takecorresponding measures to standardize the accounting basic work of the unit. In-depthstudy in the process of writing the relevant accounting laws and regulations,investigation of the current situation of some units of accounting basis work, in-depthanalysis of the causes of problems.This paper first introduces the basic accounting work and the normalization ofbasic accounting work concept and the content, so that we have a clear understanding ofthe basic accounting. Based on the basic concepts, focuses on the analysis of the newenvironment facing the basic work of accounting, and its influence on the basic work ofaccounting Through field investigation and analysis, this paper summarizes some unitsin standardization of accounting basis work in common existing problems,, and thenputs forward some solving measures. Innovation point of this article is based on theresearch accounting basic work of the new situation, and tries to put forward someimprovement measures, promote accounting foundation work to develop in the direction of standardization, rationalization. From this analysis, solve the basic accounting workin the standardization problems, first of all should pay attention to the basic work ofaccounting from the thought, regularly or irregularly work standardization of accountingbasis of self-check.Secondly should summarize the experience from the specificaccounting work, combined with the environment of accounting basis work under thenew situation, summed up the "standard" can not adapt to the new situation, to therelevant departments revised "standard" put forward rational suggestions.