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，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。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)行具體會計制度設(shè)計。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. 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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