摘 要

會(huì)計(jì)師事務(wù)所作為介于政府、企業(yè)、個(gè)人之間,以服務(wù)、溝通、監(jiān)督、協(xié)調(diào)為主要職能的中介機(jī)構(gòu),其所具有的特性使其在構(gòu)建和諧社會(huì)中處于超然的地位。在這種形勢(shì)下，如何發(fā)揮自身職能高效率地開展審計(jì)業(yè)務(wù),高質(zhì)量地為社會(huì)管理服務(wù),成為會(huì)計(jì)師事務(wù)所迫切需要解決的問題。而解決這個(gè)問題的關(guān)鍵,在于不斷完善新形勢(shì)下會(huì)計(jì)師事務(wù)所制度,并在此基礎(chǔ)上不斷完善、充分發(fā)揮其作用。
xx會(huì)計(jì)師事務(wù)所是一所有限責(zé)任合伙制會(huì)計(jì)師事務(wù)所，本設(shè)計(jì)通過四個(gè)章節(jié)分別對(duì)xx會(huì)計(jì)師事務(wù)所概況、會(huì)計(jì)核算制度及其核算組織程序及內(nèi)部會(huì)計(jì)控制制度進(jìn)行了制度設(shè)計(jì)。

關(guān)鍵詞 會(huì)計(jì)制度 核算組織 制度設(shè)計(jì)

Abstract

Accounting firm as between government, enterprises, and between individuals, service, communication, monitoring, coordination of the main functions of the intermediaries, it has the characteristics to the building of a harmonious society in a transcendent status. Under such circumstances, how to play to their functions efficiently carry out the audit business, with high quality management services for the community, accounting firms become an urgent need to address the problem. And the key to solve this problem is to constantly improve the situation of the new system of accounting firms, and on the basis of this continuous improvement, and give full play its role.
Lei in the accounting firm is a partnership of private enterprises, the design through four sections respectively on the profile of Lei accounting firm, accounting system and its accounting procedures and organization of internal accounting control system.

Key words Accounting system Accounting organizations
System design

目 錄
摘 要 I
Abstract II

第1章 xx會(huì)計(jì)師事務(wù)所概況 1
1.1 xx會(huì)計(jì)師事務(wù)所的管理概況 1
1.2 xx會(huì)計(jì)師事務(wù)所經(jīng)營(yíng)范圍 2
第2章 xx會(huì)計(jì)師事務(wù)所會(huì)計(jì)核算組織程序選擇 3
2.1 核算組織程序種類 3
2.2 會(huì)計(jì)核算組織程序比較與選擇 4
2.3 xx會(huì)計(jì)師事務(wù)所核算組織程序 6
第3章 xx會(huì)計(jì)師事務(wù)所核算制度設(shè)計(jì) 7
3.1 會(huì)計(jì)科目的設(shè)計(jì) 7
3.2 會(huì)計(jì)科目使用說明設(shè)計(jì) 10
3.2.1 資產(chǎn)類會(huì)計(jì)科目設(shè)計(jì) 10
3.2.2 負(fù)債類會(huì)計(jì)科目設(shè)計(jì) 12
3.2.3 所有者權(quán)益類會(huì)計(jì)科目設(shè)計(jì) 14
3.2.4 損益類會(huì)計(jì)科目設(shè)計(jì) 15
3.3 會(huì)計(jì)報(bào)表設(shè)計(jì) 18
第4章 xx會(huì)計(jì)師事務(wù)所內(nèi)部會(huì)計(jì)控制制度設(shè)計(jì) 21
4.1 xx會(huì)計(jì)師事務(wù)所內(nèi)部會(huì)計(jì)控制制度建立原則設(shè)計(jì) 21
4.2 xx會(huì)計(jì)師事務(wù)所財(cái)務(wù)組織結(jié)構(gòu)制度設(shè)計(jì) 22
4.3 xx會(huì)計(jì)師事務(wù)所采用的內(nèi)部會(huì)計(jì)控制制度設(shè)計(jì) 23

結(jié) 束 語(yǔ) 27
致 謝 28
參 考 文 獻(xiàn) 29
附錄1 30
附錄2 33