会计制度是根据会计准则制定的会计工作规则、方法和程序的总称。其内容包括会计工作制度、会计组织制度和会计管理制度三部分。会计工作制度包括对会计科目及其使用的规定,以及对会计凭证、会计帐簿的种类、格式、各种帐簿之间勾稽关系及会计报表的规定;会计组织制度包括关于帐务处理程序、核算工作组织形式、会计机构内部组织及人员分工等的规定;会计管理制度包括内部 Accounting system is based on accounting standards for accounting rules, methods and procedures for the general term. Its contents include accounting system, accounting system and accounting management system in three parts. Accounting system includes the accounting subjects and their use, as well as accounting vouchers, accounting books of the type, format, the relationship between the various books and accounting rules and accounting statements; accounting organization system including accounting procedures, Accounting work organization form, internal organization and personnel division of accounting agencies and other provisions; accounting management system, including internal