20108818会计107李亚毕业设计6新最后.docVIP

青岛理工大学 毕 业 设 计 题目：菏泽华星农业机械有限公司会计制度设计 学生姓名： 李亚 学生学号： 201088189 院系名称： 工程管理系 专业班级： 会计107班 指导教师： 李广森 2013 年 06月15日摘 要 随着我国会计改革的不断深入和发展，企业的经营特点和管理模式发生了巨大变化，本文共分为两部分，第部分重点设计适合企业自身发展的企业会计制度，分十章介绍企业会计内容并说明新会计制度的设计原则和依据，指出新会计制度主要的独特性。 关键词：会计制度设计；会计凭证；会计账簿；会计报表 ABSTRACT As chinas accounting reform and development of the small enterprises, the operating characteristics and the management pattern produced tremendous change, the small enterprises as an important part of national economy, whether its accounting system is sound, reasonable and complete, will have a direct impact on the quality of its accounting problems, serious and even affect the survival and development of enterprises in the society, but also the relationship forward to the development of the national economy.According to the characteristics of the small enterprises and the actual situation, the accounting system needs to meet the conditions and scale, so the design of the accounting system is not only to ensure the normal development of the enterprise, and meet the needs of its users, but also to ensure that the accounting information is true, complete and reliable. According to the accounting system and accounting system design concept and its design of the accounting system for the small enterprises should follow the principle, and the introduction of the content of some of the detailed design of the accounting system, in order to give full play to the role of accounting to the management and supervision of the economy, design appropriate corporate accounting systems has become an essential part.This paper is divided into two parts, the first part of this paper introduces the basic situation of the enterprise and the lack of accounting system; The second part of the key design suitable for the development of the enterprises themselves enterprise accounting system, p