会计基础工作是会计工作的基本环节,是贯彻执行《会计法》的必然要求,更是稳定经济秩序和保证教育事业健康发展的客观需要。本文作者结合高校会计基础工作的实际经历,分析了高校会计基础工作中存在的问题,并提出规范会计基础工作行为的几点建议。 Basic accounting work is the basic part of accounting work, which is an inevitable requirement of implementing “Accounting Law”. It is also an objective need of stabilizing economic order and ensuring the healthy development of education. Based on the actual experience of accounting basic work in colleges and universities, the author analyzes the problems existing in the basic accounting work of colleges and universities and puts forward some suggestions to standardize the basic behavior of accounting work.