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总则。本准则适用于以下经国家工商行政管理部门批准注册登记的单位:①全民所有制企业,②集体所有制企业,③联营企业,④私营企业,⑤外商投资企业,⑥实行企业管理的其他单位. 财政部或会同有关业务主管部门根据本准则制定行业示范会计制度。企业单位根据本准则,参照行业示范会计制度,制定本单位适用的会计核算制度办法. 企业应当建立内部控制制度(包括岗位责任制度、内部牵制制度、内部稽核制度等)。企业会计人员必须明确分工,各司其职,相互协作。办理任何经济业务都必须由经手人和有关负责人签署证明。貨币资金的收付,财产物資的收发保管,应由出纳和物资保管人员负责办理.并定期与会计记录相互核时。各种会计凭证、会计帐薄和会计报表必须审查核对,做
General. The Guidelines are applicable to the following units approved by the State Administration for Industry and Commerce to be registered: 1 State-owned enterprises, 2 collectively-owned enterprises, 3 joint ventures, 4 private enterprises, 5 foreign-invested enterprises, 6 other units that implement enterprise management. Or, in conjunction with the competent business department, formulate an industry model accounting system based on this standard. According to the Guidelines, the enterprise unit shall refer to the industry demonstration accounting system and formulate the applicable accounting and accounting methods for the unit. The enterprise shall establish an internal control system (including the post responsibility system, internal diversion system, internal audit system, etc.). Corporate accounting personnel must clearly divide their work, perform their duties, and cooperate with each other. For any economic business, it must be signed by the handler and the person in charge. The receipt and payment of monetary funds and the receipt and delivery of property goods and materials shall be handled by the cashier and the custodian of the materials, and shall be periodically audited with the accounting records. All kinds of accounting documents, accounting books and accounting statements must be checked and checked.