【正文】 青島理工大學畢 業(yè) 設(shè) 計題目：菏澤華星農(nóng)業(yè)機械有限公司會計制度設(shè)計學生姓名： 學生學號： 院系名稱： 工程管理系 專業(yè)班級： 會計 107 班 指導教師： 2022 年 06 月 15 日青島理工大學畢業(yè)設(shè)計I摘 要隨著我國會計改革的不斷深入和發(fā)展，小企業(yè)的經(jīng)營特點和管理模式發(fā)生了巨大變化，而小企業(yè)作為國民經(jīng)濟中重要的組成部分，它的會計制度是否健全、合理、完整，將直接影響到其會計工作的質(zhì)量問題，嚴重的話甚至會影響其在社會中企業(yè)的生存和發(fā)展，也關(guān)系著國民經(jīng)濟的發(fā)展。根據(jù)小企業(yè)的特點和實際情況，其會計制度就需要符合自身的條件和規(guī)模，所以會計制度的設(shè)計不僅要保證企業(yè)的正常發(fā)展和滿足其使用者的需要，更要保證會計信息的真實、完整和可靠。 根據(jù)會計制度和會計制度設(shè)計的概念，及其小企業(yè)會計制度設(shè)計應遵循的原則，和一些詳細的會計制度設(shè)計內(nèi)容的介紹，為了充分發(fā)揮會計對企業(yè)經(jīng)濟業(yè)務(wù)的管理和監(jiān)督作用，設(shè)計合適的企業(yè)會計制度就成了必不可少的環(huán)節(jié)。本文共分為兩部分，第一部分介紹本企業(yè)的基本情況及原會計制度的不足；第二部分重點設(shè)計適合本企業(yè)自身發(fā)展的企業(yè)會計制度，分十章分別介紹本企業(yè)會計機構(gòu)設(shè)置以及崗位職責設(shè)計；會計科目設(shè)計；會計憑證設(shè)計；會計賬簿設(shè)計；成本核算設(shè)計；賬務(wù)處理程序設(shè)計；會計報表設(shè)計；業(yè)務(wù)流程圖；主要業(yè)務(wù)事項舉例等內(nèi)容，并說明新會計制度的設(shè)計原則和依據(jù)，指出新會計制度主要的獨特性。 關(guān)鍵詞：會計制度設(shè)計；會計憑證；會計賬簿；會計報表 青島理工大學畢業(yè)設(shè)計IIABSTRACT As china39。s 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 it39。s accounting system is sound, reasonable and plete, 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 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, plete 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 bee an essential 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, points in ten chapters to introduces the design purpose, requirements, methods and contents of the enterprise accounting system , and explain the new accounting system design principles and basis, and points out that the new accounting system main uniqueness.Keywords：design of accounting。 system。 accounting document。 accounting book。 accounting report青島理工大學畢業(yè)設(shè)計I目 錄前 言 ..............................................................................................................................1第一部分 菏澤華星農(nóng)業(yè)機械有限公司會計制度說明 ..............................................2第二部分 菏澤華星農(nóng)業(yè)機械有限公司會計制度設(shè)計 ..............................................4第 1 章 總則 ..................................................................................................................4第 2 章 會計機構(gòu)設(shè)置及崗位責任設(shè)計 ......................................................................6 會計機構(gòu)設(shè)置的依據(jù) ..........................................................................................6 會計組織機構(gòu)圖 ..................................................................................................6 崗位職責說明 ......................................................................................................6第 3 章 會計科目的設(shè)計 ..............................................................................................8 會計科目設(shè)計的依據(jù) ........................................................................................83. 2 會計科目一覽表 ..................................................................................................8 會計科目使用說明 ..............................................................................................9第 4 章 會計憑證的設(shè)計 ............................................................................................17 會計憑證設(shè)計的依據(jù) ........................................................................................17 原始憑證 ............................................................................................................17 記賬憑證 ............................................................................................................21第 5 章 會計賬簿的設(shè)計 ............................................................................................24 會計賬簿設(shè)計的依據(jù) ........................................................................................24 總賬 ....................................................................................................................24 明細賬 ...............................................................................................................25 日記賬 ...............................................................................................................27第 6 章 賬務(wù)處理程序的設(shè)計 ....................................................................................29 賬務(wù)處理程序設(shè)計的依據(jù) ................................................................................29 程序圖 ................................................................................................................29 程序說明 ...........................................................................................................29青島理工大學畢業(yè)設(shè)計II第 7 章 會計報表的設(shè)計 ............................................................................................31 會計報表設(shè)計的依據(jù) ........................................................................................31 資產(chǎn)負債表 .......................................................................................................31 利潤表 ..........................................................................