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会计机构和会计人员1、按照《会计法》规定设置会计机构、配备业务素质相适应的会计人员。2、建立岗位责任制和内部稽核制度。3、会计机构负责人或会计主管人员的任免符合法定手续。会计核算和管理4、主要原材料、能源消耗和工时耗用有定额,费用开支有标准或预算,并认真执行。5、各种原始记录的格式、内容、填制方法、签署、传递、汇集、反馈有统一要求和规范,做到真实、完整、正确、清晰、及时。6、物资出入库经过计量、检验,手续齐备。实行检验索赔制度。7、发生的经济业务都取得或填制合法的原始
Accounting institutions and accountants 1, in accordance with the “Accounting Law” set up accounting institutions, equipped with professional-quality accounting staff. 2, establish job responsibility system and internal audit system. 3. The appointment and dismissal of the person in charge of accounting organ or chief accountant comply with legal procedures. Accounting and Management 4, the main raw materials, energy consumption and working hours have a fixed cost and expenditure standards or budget, and conscientiously implement. 5. The format, content, filling method, signature, transmission, collection and feedback of various original records have the uniform requirements and norms so as to be true, complete, correct, clear and timely. 6, after the measurement of materials storage, inspection, procedures are available. Implementation of the inspection claim system. 7, the occurrence of economic business have obtained or fill legitimate original