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财政部颁布的《会计基础工作规范》(以下简称《规范》)是会计人员开展会计基础工作的基本标准,是保证会计工作依法有序进行的重要依据。《规范》共六章一百零一条,对会计核算、会计监督、内部会计管理制度等作了详尽的规范。对填制会计凭证、登记会计帐簿、编制财务报表等方面的具体操作提出了基本要求。经济越发展,会计越重要。学习贯彻《规范》,使会计基础工作逐步规范化、科学化。笔者结合本单位的生产经营、业务管理的特点和要求,谈谈学习贯彻《规范》的粗浅体会和建议。
The Basic Accounting Standards (hereinafter referred to as the “Norms”) promulgated by the Ministry of Finance is the basic standard for accounting personnel to carry out basic accounting work and is an important basis for ensuring that accounting work is conducted orderly according to law. The “Code” a total of six chapters one hundred and one, on accounting, accounting supervision, internal accounting management system made detailed specifications. The basic requirements for the concrete operation of filling accounting vouchers, registering accounting books and preparing financial statements are set forth. The more economic growth, the more important accounting. Study and implement “norms” so that the basic accounting work gradually standardized and scientific. The author combines the unit’s production and management, business management features and requirements, talk about learning and implementing “norms” of the superficial experience and suggestions.