会计基础工作不规范问题表现形式及对策摘要会计基础工作能够规范会计秩序和会计人员的行为，促进企业经济管理建设。但是很多企业和单位仍存在着会计基础工作不规范的问题，具体表现在三方面：不按照规定设置会计科目；随意填制会计凭证；随意记账和结账，这主要是我国监督机制不完善、双元控制主题导致会计控制弱化、非国有经济单位会计人员的管理不严格的等原因造成的对此本文提出了合理的解决对策，以期规范会计人员的基础工作，减少会计舞弊现象，提高会计水平。关键词：会计基础工作，规范，表现形式TheaccountingfoundationworkdoesnotstandardizethequestionexpressionformandthecountermeasureAbstractAccountingbasicworkcanstandardizetheaccountingorderandthebehaviorofaccountingpersonnel,andpromotetheconstructionofenterpriseeconomicmanagement.However,manyenterprisesandunitsstillhavetheproblemofnon-standardbasicaccountingwork,whichisreflectedinthreeaspects:notsettingupaccountingsubjectsinaccordancewiththeregulations;Fillinginaccountingvouchersatwill;Optionalbillingandinvoicing,thisbasicallyisthesupervisionmechanismisnotperfect,thedualcontrolsubjectleadtoweakeningaccountingcontrol,non-stateeconomyunitcausessuchasaccountingpersonnelmanagementisnotstrict,thispaperputsforwardthereasonablecountermeasures,inordertostandardizetheaccountingpersonnel'sbasicwork,reducetheaccountingfraud,raisethelevelofaccounting.Keywords:accountingbasicwork,norms,formsofexpression目录一绪论..................................................................1（一）研究背景和意义.....................................................................................................1（二）国内外研究现状.....................................................................................................11、国外研究情况.......................................................................................................12、国内研究情况.......................................................................................................1（三）研究内容.................................................................................................................1二会计基础工作不规范问题表现形式........................................2（一）不按规定设置会计科目.........................................................................................2（二）会计凭证的填制有较大的随意性.........................................................................2（三）不按规定记账、结账.............................................................................................2（四）会计档案管理混乱.................................................................................................3（五）会计机构和岗位设置不合理.................................................................................3三会计基础工作不规范的原因..............................................5（一）我国内外部监督不足.............................................................................................5（二）会计人员综合素质低，对会计工作重视度不足.................................................5（三）相关规章制度不健全或制度执行不到位.............................................................6（四）不能有效使用现代会计手段.................................................................................6四会计基础工作不规范问题的解决对策......................................8（一）完善会计监督管控体系....................................................................
