(A) professional learning "in-depth" to lay a solid business foundation.

First of all, look for the basic professional knowledge that accountants should master from books, such as accounting foundation, accounting procedures, accounting laws and regulations, accounting system, etc. Learn these basic professional knowledge thoroughly.

Secondly, learn from practice, find out the shortcomings in time by learning by doing, learn from solving problems and sum up experience.

Learn from others, consult leaders and colleagues, and accept others' ideas with an open mind.

With China's entry into WTO, the deepening of market economic system reform has had a certain impact on enterprise financial management. The traditional enterprise financial management in China can no longer meet the requirements of the development of modern enterprises, and the position of enterprise financial management in modern enterprise management is becoming more and more important. In order to adapt to the new financial management, the accounting team is bound to undergo a more severe test.

The improvement of the financial management level of accountants also determines the expansion of the living space of enterprises to a certain extent. Therefore, it is of great significance to improve the professional quality of accountants and deepen the financial management of enterprises.

(2) To standardize the order of accounting work, normal and orderly accounting work is the guarantee of basic accounting work.

The disorder of accounting work often begins with the weak links in the basic accounting work.

(3) It is the need of accounting supervision. Accounting institutions need accounting basic work to reflect the contents of their economic activities in a true, objective, accurate and timely manner, so as to strictly examine and supervise the contents of their original vouchers.

(D) It is the need of internal accounting management system. The internal control system requires the accounting supervisor to establish a scientific accounting processing procedure system and a reasonable internal containment system for the basic accounting work. In particular, the original record management system should be comprehensive and strict.

(5) Improve business management, strengthen macro-control and maintain market economic order. Accounting work serves to improve enterprise management, strengthen macro-control and maintain market economic order by generating and providing accounting information. Sound basic accounting work provides a guarantee for it.

In practical work, if the basic accounting work is not done well, there will be many situations, such as false property, unclear family background, inaccurate data and useless information, which will not only have a negative impact on the internal management of the unit, but also easily lead to national macro-decision mistakes by providing false accounting information; Aggravate the persistent social and economic chaos. The consequences are quite serious.

If you want to do a good job in basic accounting, you must start from the following aspects:

First of all, it is the attention of leaders. The attention of leaders is the best support for the basic accounting work. Because from the beginning of leadership, accountants can obtain true, complete and correct original vouchers with stricter system, and truly record account books and fill in statements in a standardized way. Only by controlling from the source can the authenticity of accounting data be guaranteed.

Secondly, it is necessary to equip high-quality accounting personnel. Different from other departments, the financial department has its own particularity and requires high quality of personnel.

The so-called high quality mainly means that accountants should have good professional ethics and corresponding accounting professional knowledge, be familiar with the business of their own units and have strong comprehensive analysis ability. It is not enough for accountants to have only accounting professional knowledge. Without good professional ethics, he will give bad ideas to leaders at work and let them make wrong decisions. Or the "bad style" of the growth unit; Or help companies evade taxes.

Third, there must be a strict accounting management system. According to the requirements of the basic accounting standards, the division of responsibilities of accountants is relatively fine and the division of labor is relatively clear.

For example, the production and operation activities of an enterprise are a whole, and the people, money, goods, production, supply and sales that constitute the production and operation activities are all the production links of accounting vouchers. How to control each link and how to curb posts is the starting point of establishing accounting management system, which should be controlled from the source to provide true and complete accounting information for basic accounting work. To sum up, doing a good job in basic accounting work is conducive to improving the overall level of accounting work in China and better serving business decisions and socialist modernization. Improve the quality of basic accounting work, facilitate the integration with international accounting, improve the international status of China's accounting information, and better attract foreign investment.

Therefore, all members of the accounting profession should start from themselves, improve their accounting work level and quality, and strive to start from small things and make contributions to China's accounting work.

The formulation and promulgation of Accounting Law has played an important role in standardizing accounting behavior, strengthening financial management and improving economic benefits. The principle of good faith in enterprises requires accountants to be honest and credible first, otherwise everything is empty talk. However, accountants in some units do not study accounting law hard enough and do badly in many aspects. Some internal control and restraint mechanisms did not work, which also affected the authenticity of the accounting information we provided. This requires raising professional ethics to a prominent position, constantly improving their professional ethics, doing things according to law, not making false accounts, starting from me, and truly establishing a good image of accountants in the public. Regarding professional quality and professional ethics, we should abide by the principle of "grasping with both hands and being hard with both hands". While constantly strengthening professional skills training, we should also cultivate the professional ethics of accountants. You can't lose sight of one thing and lose sight of another, you should have both ability and political integrity.

In a word, as accountants in the new era, we should see that how to improve our professional quality and comprehensive ability is an important issue at present. Only when you have the ability can you seize the opportunity and meet the challenge. In order to further improve our work level and accomplish various tasks better, we should clearly understand the situation, strengthen our confidence, study for life, guard against arrogance and rashness, keep pace with the times and make positive progress.