某某经贸有限公司会计制度设计毕业设计.docVIP

目 录 摘 要 I Abstract II 第一章 山东华润经贸有限公司概况 1 1.1 自然概况 1 1.2 组织机构 1 第二章 山东华润公司会计制度现状和存在的问题 3 2.1华润公司会计制度现状 3 2.2 华润公司会计制度存在的问题 4 2.3 会计制度设计的必要性 6 第三章 华润公司会计基础工作设计 7 3.1 企业会计机构、人员设置 7 3.2 会计科目的设计 8 3.3 会计凭证的设计 12 第四章 成本业务核算程序的论证 14 4.1 成本核算制度 14 4.2 成本核算原则 15 第五章 华润经贸有限公司内部控制制度设计 16 5.1货币资金内部控制制度设计 16 5.2 存货的内部控制制度设计 17 5.3 销售与收款业务内部控制制度设计 18 5.4 固定资产内部控制制度设计 19 结论 21 参考文献（References） 22 致 谢 23  Abstract The accounting system is the business management system important constituent, is accountant which in the theory proposed in accounting concept，accountant supposition，accountant goal, and accountant under principle instruction，instructs accountant by concrete standardized and with the sequenced document form the work movement the carrier. The accounting system design an important link which manages as accountant, its quality height directly is affecting accountant the function display, also is the enterprise internal management system design important content This paper analyzes the ShanDong HuaRun trade company limited accounting system present situation, and found the company present problems. Based on the characteristics of a proposed design according to company uniform accounting system set to conform to the rules, can satisfy the requirements of control internal management accounting system is very necessary. According to the basic theory, the principle and the scientific procedure, Separately from the fundamental accounting work, cost accounting procedures and internal control system to carry out overall design. Through the comprehensive design, according to the basic theory, the principle and the scientific procedure, the article carries on the concrete programming to various accounting systems, and perfects the accounting system comprehensively. It can guarantee that the accountant information is reality and integrity. At the same time, it is also helpful to the accountant management of the inside of the Company and to enhance the level of the economic manag