企业内部会计制度建设43417.docVIP

　 翻 译 译 文 学 院 国际教育学院 　　 专业 会计_ 班 级 0912_ 学号 200917030137 学生姓名 石 灵 杰_ _ 指导老师 _ _陆 晓 岚___ 完成日期 _ _2012年4月13日___ Discussion on the construction of enterprise internal accounting system In the design of the internal accounting system should be based on financial laws and regulations based on the expression text accurate, well organized, easy to understand and enterprise size, business structure, elements are closely related to the daily accounting methods, and regional distribution. Internal accounting system based on only the basis of laws and regulations, in order to ensure the implementation of financial disclosure obligations to bear the financial report, from encounter illegal punishment.Internal accounting system is a necessary complement of national laws and regulations is an important foundation for implementation of the national accounting laws, regulations and guarantees. The enterprises to establish a sound internal accounting system, will help standardize the accounting work in order to improve the accounting system, system, improve enterprise management. In the development of enterprises should follow certain principles, develop a management system for the enterprise, more standardized accounting work to improve the management level of the corporate accounting.An internal accounting system overview(A) internal accounting systemBasic Accounting Standards formulated by the Ministry of Finance clearly defined, internal accounting system, including the accounting treatment program system, its main contents are: set up and use of accounting courses and its breakdown of subjects; the format of the certificate of accounting, auditing requirements and delivery procedures ; accounting methods; set of accounting books; the type and requirements of the preparation of accounting statements; unit accounting indicator system. Through the