会计基础工作规范化就是对构成会计基础工作的会计机构和会计人员、会计人员职业道德、会计核算与会计监督、会计档案、单位会计组织与管理作出的全面规范要求.通过实行基础工作的规范化,达到管理有序,责任明确,核算真实,监督有力,决策有据,使之在提高经济运作质量中发挥有效作 The standardization of accounting basic work is the comprehensive normative requirements for the accounting institutions and accounting personnel, accountants’ professional ethics, accounting and accounting supervision, accounting archives and unit accounting organization and management which constitute the basic work of accounting. By standardizing the basic work, Management is orderly, with clear responsibilities, true accounting, strong supervision and strong decision-making, so that it can effectively play an important role in improving the quality of economic operation