The fundamental work of accounting is the essential link of the accountancy. This article yzed the meaning of the realization of the fundamental method of operational standardization of the accountancy under the condition of accounting informationalization. The objective and content of the fundamental work standardization of the accounting are expounded here. The route of solving the nonstandard problems existed in the fundamental work under the condition of accounting informationalization was brought forward: firstly, the institutions and practitioners should correctly understand the accounting informationalization in thought; secondly, the research and development of the accounting software should be strengthened; lastly, the financial management system should be improved, the internal accounting control should be reinforced, the safe informationalization environment should be provided. By which the standardization and operability of the fundamental accounting work can be truly realized.
