According to requirement of the National Ministry of Finance on strengthening basic accounting work and there are some problems of the basic accounting work of water conservancy industry in our country. This paper put forward the countermeasures of strengthening the foundation of financial management by grassing roots level and laying the foundation, improving the policy ability by strengthening policy research, and improving accounting management by establishing mechanism and strengthening the basic work of government regulation of accounting.%根据国家财政部关于加强会计基础工作的要求，针对我国水利行业会计基础工作存在的问题，提出抓基层打基础，筑牢财务管理根基；加强政策研究，提高政策驾驭能力；建立机制，加强政府监管等会计基础工作建议，提高会计管理水平。
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