浅析煤炭企业会计基础工作存在的问题及对策

摘要

会计基础工作是会计核算的基本环节,是财务管理的重要基础。最近一个时期以来,一些单位会计基础工作不同程度的削弱、滑坡甚至混乱,影响了会计信息的质量和财务管理水平的提高。本文探讨了当前会计基础工作存在的问题,简要分析了形成的原因,提出了几点对策。%Basic accounting work is the basic step of accounting and the important basis of finance management.Recently,various degrees of weakening,landslide and even confusion of basic accounting work in some units has influenced the quality of accounting information and the improvement of finance management.The paper probed into current existing problems of basic accounting work,briefly analyzed its forming reason and proposed several countermeasures.