20xx年會(huì)計(jì)財(cái)經(jīng)法規(guī)重點(diǎn)歸納優(yōu)質(zhì)(編輯修改稿)
2025-08-05 21:57 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 會(huì)計(jì)人員應(yīng)當(dāng)實(shí)行回避制度。單位負(fù)責(zé)人的直系親屬不得擔(dān)任本單位的會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人、會(huì)計(jì)主管人員。會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人、會(huì)計(jì)主管人員的直系親屬不得在本單位會(huì)計(jì)機(jī)構(gòu)中擔(dān)任出納工作。直系親屬包括夫妻關(guān)系、直系血親關(guān)系、三代以?xún)?nèi)旁系血親以及近姻親關(guān)系。、登記會(huì)計(jì)賬簿、編制財(cái)務(wù)會(huì)計(jì)報(bào)告等。7.《會(huì)計(jì)法》規(guī)定：各單位必須根據(jù)實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)進(jìn)行會(huì)計(jì)核算，填制會(huì)計(jì)憑證，登記會(huì)計(jì)賬簿，編制財(cái)務(wù)會(huì)計(jì)報(bào)告。任何單位不得以虛假的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)或者資料進(jìn)行會(huì)計(jì)核算。以實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)為依據(jù)進(jìn)行會(huì)計(jì)核算，是對(duì)會(huì)計(jì)核算最基本的要求，也是保證會(huì)計(jì)資料質(zhì)量的關(guān)鍵。8.《會(huì)計(jì)法》規(guī)定：會(huì)計(jì)憑證、會(huì)計(jì)賬簿、財(cái)
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