随着改革开放的深入和社会主义市场经济的发展,会计基础工作的重要性得以凸显,人们也渐渐意识到了会计基础工作在经济发展中的重要作用。为此我国特别出台了会计基础工作规范来实现会计基础工作的规范化。然而在这个过程中存在着种种因素影响着会计基础工作的规范化,本文笔者将对这些影响因素进行深入的研究与分析。 With the deepening of reform and opening up and the development of the socialist market economy, the importance of basic accounting work has been highlighted. People are also gradually realizing the important role of basic accounting work in economic development. For this reason, China promulgated the basic norms of accounting work to standardize the basic accounting work. However, in this process, there are a variety of factors that affect the standardization of the basic accounting work. The author of this article will conduct an in-depth study and analysis on these influencing factors.