摘 要
會計制度設(shè)計是指用一定的理論、原則作指導(dǎo)，根據(jù)會計法規(guī)的規(guī)定，結(jié)合工作實際，對全部會計核算和監(jiān)督的內(nèi)容、程序和方法，以及企業(yè)負(fù)責(zé)人和會計人員的工作責(zé)任進(jìn)行系統(tǒng)的規(guī)劃和設(shè)計的工作。包含會計制度設(shè)計的方法和會計制度設(shè)計的內(nèi)容等。它是會計核算的重要內(nèi)容，其質(zhì)量直接影響到會計功能的發(fā)揮。會計制度設(shè)計的意義主要體現(xiàn)為滿足市場經(jīng)濟(jì)、企業(yè)內(nèi)部控制以及企業(yè)經(jīng)營管理的需要。會計制度設(shè)計是為進(jìn)行會計工作制訂出準(zhǔn)則和規(guī)范。本文結(jié)合xxxx市xxxx局的實際情況，結(jié)合其事業(yè)單位會計核算特點(diǎn)，進(jìn)行了具體會計制度設(shè)計。共分三個部分。第一部分介紹了企業(yè)概況，從企業(yè)自然概況、企業(yè)生產(chǎn)經(jīng)營特點(diǎn)和企業(yè)組織機(jī)構(gòu)三方面具體說明。第二部分進(jìn)行企業(yè)預(yù)算編制方法分析。首先介紹企業(yè)預(yù)算編制方法，然后結(jié)合xxxx市xxxx局實際進(jìn)行預(yù)算編制方法分析，并選擇了固定預(yù)算和定期預(yù)算編制方法作為主要預(yù)算編制方法，零基預(yù)算編制方法編制管理費(fèi)用預(yù)算。第三部分，介紹了進(jìn)行具體會計制度設(shè)計，從會計核算制度設(shè)計、內(nèi)部控制制度設(shè)計兩方面論述。為xxxx市xxxx局會計核算提供參考借鑒。

【關(guān)鍵詞】 會計制度 核算 內(nèi)部控制 設(shè)計












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, from the enterprise survey, enterprise production and management of natural features and enterprise organization three specific instructions. Analysis of the second part of the enterprise budgeting. First enterprise budgeting method, and then combined with analysis of actual budgeting methods in qitaihe City Forestry Bureau, and select the method of compiling a fixed budget and the regular budget as a major budgeting, zero-based budgeting method for administrative expenses budge. The third part describes the specific accounting system design, from the internal control system design of accounting system design, two expositions. Provide reference reference to accounting in qitaihe City Forestry Bureau.

Key words accounting accounting internal control design





目 錄
摘要 I
Abstract II

第1章 企業(yè)概況 1
1.1 企業(yè)自然概述 1
1.2 企業(yè)生產(chǎn)經(jīng)營特點(diǎn) 1
1.2.1 業(yè)務(wù)經(jīng)營特點(diǎn) 1
1.2.2 組織結(jié)構(gòu)特點(diǎn) 1
1.2.3 收入支出特點(diǎn) 2
1.2.4 會計核算特點(diǎn) 2
1.3 企業(yè)組織機(jī)構(gòu) 2
第2章 企業(yè)預(yù)算編制方法分析 3
2.1 企業(yè)預(yù)算編制方法 3
2.1.1 固定預(yù)算 3
2.1.2 彈性預(yù)算 3
2.1.3 增量預(yù)算 4
2.1.4 零基預(yù)算 4
2.1.5 定期預(yù)算 5
2.1.6 滾動預(yù)算 5
2.2 企業(yè)預(yù)算編制方法分析 5
2.2.1 固定預(yù)算分析 6
2.2.2 彈性預(yù)算分析 6
2.2.3 增量預(yù)算分析 6
2.2.4 零基預(yù)算分析 7
2.2.5 定期預(yù)算分析 7
2.2.6 滾動預(yù)算分析 8
第3章 企業(yè)會計制度設(shè)計 10
3.1 企業(yè)會計核算制度設(shè)計 10
3.1.1 資產(chǎn)核算制度設(shè)計 10
3.1.2 負(fù)債核算制度設(shè)計 14
3.1.3 凈資產(chǎn)核算制度設(shè)計 16
3.1.5 支出核算制度設(shè)計 22
3.2 企業(yè)內(nèi)部控制制度設(shè)計 25
3.2.1 授權(quán)控制 25
3.2.2 不相容職務(wù)分離制度 25
3.2.3 會計監(jiān)督制度 26
3.2.4 財產(chǎn)安全控制制度 26
3.2.5 會計信息控制制度 26
3.2.6 預(yù)算控制 27

結(jié)束語 28
致謝 29
參考文獻(xiàn) 30

本人書寫論文多年，上傳作品都是畢業(yè)合格作品！完整的內(nèi)容！格式標(biāo)準(zhǔn)！