一、加强会计基础工作是法制社会的客观要求 会计是商品经济社会发展到一定历史时期的产物。市场经济是法制经济，一切经济工作必须遵循法律规则。随着我国各项法律制度不断建立和完善，社会主义市场经济发展不断走向成熟。经济越发展，会计越重要。虽然会计的方法越来越先进， First, to strengthen the basic accounting work is an objective requirement of legal society Accounting is the product of economic and social development to a certain historical period. Market economy is the legal economy, all economic work must follow the rules of law. With the continuous establishment and improvement of various legal systems in our country, the socialist market economy has been maturing. The more economic growth, the more important accounting. Although the accounting method is more advanced,