The enterprise accounting work and financial management is based on accounting basic work for reference, the accounting work is the important foundation of economic management. Through expounding the present situation and the problems of the accounting basic work, the paper analyzes the reasons of nonstandard accounting basic work, puts forward policies and suggestions to strengthen the accounting basis work and constantly enhance the level of financial management. It provides reference to strengthen the accounting basic work and enhance the level of financial management.% 企业进行会计工作和财务管理工作都是以会计基础工作为参考依据的，会计基础工作是经济管理的重要基础。本文通过阐述会计基础工作的现状及会计基础工作中存在的问题，分析产生会计基础工作不规范的原因，对加强会计基础工作、不断提升财务管理水平，提出建议。为强化会计基础工作，提升财务管理水平提供参考依据。
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