摘 要

會(huì)計(jì)核算制度是企業(yè)財(cái)務(wù)處理所運(yùn)用的重要依據(jù)，對(duì)企業(yè)的經(jīng)營(yíng)發(fā)展有重要作用。哈爾濱xx物業(yè)供熱有限公司成立于2008年，是主要為熱力生產(chǎn)及供應(yīng)經(jīng)營(yíng)項(xiàng)目的物業(yè)供熱公司。本設(shè)計(jì)針對(duì)xx物業(yè)供熱公司的財(cái)務(wù)會(huì)計(jì)核算現(xiàn)狀，以及會(huì)計(jì)核算工作中所遇到的一些問(wèn)題，通過(guò)對(duì)基本會(huì)計(jì)科目，原始憑證等，以及企業(yè)各項(xiàng)具體經(jīng)濟(jì)業(yè)務(wù)賬務(wù)處理的設(shè)計(jì)，使企業(yè)財(cái)務(wù)會(huì)計(jì)核算工作更加全面，更加具體，以期改善xx公司經(jīng)營(yíng)管理，提高經(jīng)濟(jì)效益，最終實(shí)現(xiàn)經(jīng)營(yíng)目標(biāo)，完善會(huì)計(jì)核算制度。


關(guān)鍵詞：會(huì)計(jì)核算 制度設(shè)計(jì) 核算制度

Abstract

The accounting system is the enterprise financial treatment used to an important basis for the management of the enterprise development to have the important role. Harbin ZongBang property heating Co., LTD. Was established in 2008, is mainly for the production and supply management project thermal property heating company. This design for ZongBang property heating the finance and accounting of the company accounting the status quo, and accounting work with some problems, and through the basic accounting subjects, the original documents, and the specific economic business enterprise accounting treatment of the design, make enterprise financial and accounting work more comprehensive, more specific, so as to improve ZongBang company management, to improve the economic benefit and finally realize the management goal, perfecting the accounting system.


Key words: accounting system Accounting System Design