企业的财会部门是直接从事和组织领导财会工作的职能部门。在财会机构内部进行合理的分工,使每项会计工作都有其一定的业务范围。每位从事该项工作的会计人员都有自己明确的职责,这是加强会计人员的责任感。保证会计工作能够按质、按量、按期完成的重要措施。大中型工业企业一般都设有财务组、材料组、成本组和综合组。近几年又出现了内部银行。在各组内又根据业务多少,由专人负责相应的会计工作,这对于保证会计工作的顺利进行是很必要的;然而, The accounting department of an enterprise is a functional department that directly engages in and organizes the work of leading the accounting and accounting department. In the financial institutions within a reasonable division of labor, so that each accounting work has its own scope of business. Each accountant engaged in this work has its own clear responsibilities, which is to strengthen the accountability of accountants. To ensure that accounting work can be quality, by volume, on schedule to complete the important measures. Large and medium-sized industrial enterprises generally have a financial group, material group, cost group and integrated group. In recent years there have been internal banks. In each group and according to how much business, by the person responsible for the corresponding accounting work, which is necessary to ensure the smooth progress of accounting work; however,