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《企业会计准则》及行业会计制度已颁布并实施三年,发挥了很大的作用;而作为与之配套的企业内部会计制度却明显滞后。明确企业内部会计制度设计的内容,确定设计原则,从而设计出科学、合理的内部会计制度是企业会计人员的当务之急。 企业内部会计制度设计的内容,主要应包括下列几项: 1、会计工作组织设计,包括单位领导人、总会计师对会计工作的领导职责,会计部门及会计机构负责人、会计人员的职责和权限,会计核算组织形式及会计人员岗位责任制。
“Accounting Standards for Business Enterprises” and the industry accounting system have been promulgated and implemented three years, played a significant role; and as an accompanying enterprise internal accounting system is obviously lagging behind. Clear internal accounting system design content, to determine the design principles, and thus to design a scientific and reasonable internal accounting system is the top priority of corporate accountants. The contents of the design of the internal accounting system of the enterprise mainly include the following items: 1. The organizational design of the accounting work, including the leadership responsibilities of the leaders and chief accountants in the accounting work, the responsibilities and authorities of the accounting department, the head of the accounting department and the accounting staff , Accounting organization and accountant job responsibility system.