摘 要
會(huì)計(jì)制度設(shè)計(jì)是指用一定的理論、原則作指導(dǎo)，根據(jù)會(huì)計(jì)法規(guī)的規(guī)定，結(jié)合工作實(shí)際，對(duì)全部會(huì)計(jì)核算和監(jiān)督的內(nèi)容、程序和方法，以及企業(yè)負(fù)責(zé)人和會(huì)計(jì)人員的工作責(zé)任進(jìn)行系統(tǒng)的規(guī)劃和設(shè)計(jì)的工作。包含會(huì)計(jì)制度設(shè)計(jì)的方法和會(huì)計(jì)制度設(shè)計(jì)的內(nèi)容等。它是會(huì)計(jì)核算的重要內(nèi)容，其質(zhì)量直接影響到會(huì)計(jì)功能的發(fā)揮。會(huì)計(jì)制度設(shè)計(jì)的意義主要體現(xiàn)為滿足市場(chǎng)經(jīng)濟(jì)、企業(yè)內(nèi)部控制以及企業(yè)經(jīng)營管理的需要。會(huì)計(jì)制度設(shè)計(jì)是為進(jìn)行會(huì)計(jì)工作制訂出準(zhǔn)則和規(guī)范。本文結(jié)合xxxx市xxxx局的實(shí)際情況，結(jié)合其事業(yè)單位會(huì)計(jì)核算特點(diǎn)，進(jìn)行了具體會(huì)計(jì)制度設(shè)計(jì)。共分三個(gè)部分。第一部分介紹了企業(yè)概況。第二部分進(jìn)行企業(yè)預(yù)算編制方法分析。第三部分，介紹了進(jìn)行具體會(huì)計(jì)制度設(shè)計(jì)。為xxxx市xxxx局會(huì)計(jì)核算提供參考借鑒。

關(guān)鍵詞 會(huì)計(jì)制度 核算 內(nèi)部控制 設(shè)計(jì)






















Abstract
Accounting system design refers to the use of theory, the principles as a guide, according to the provisions of accounting regulations, combined with the work, all the contents, procedures and methods of accounting and oversight, as well as the heads of enterprises and accounting personnel responsibility for system planning and design work. Contains the methods and content of the accounting system design of accounting system design, and so on. It is an important content of accounting, its quality directly affects the function of accounting. Accounting system designed primarily to meet the market economy, the significance of enterprise internal control and business management needs. Accounting system is designed for accounting work-setting out guidelines and norms. This binding in qitaihe City Forestry Bureau of the actual situation, with its characteristics of accounting in public institutions, for specific accounting system design. Divided into three parts. The first part describes the introduction. Analysis of the second part of the enterprise budgeting. The third part describes the specific accounting system design. Accounting provides references for qitaihe City Forestry Bureau reference.

Key words accounting accounting internal control design

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