【正文】 目必須報(bào)公司最高管理層審議通過，再下文批復(fù)申請(qǐng)單位予以批準(zhǔn)實(shí)施。計(jì)劃期內(nèi)未能實(shí)施或客觀原因?qū)е氯∠?jì)劃的要書寫書面說明向公司總財(cái)務(wù)部報(bào)告，計(jì)劃期內(nèi)未能實(shí)施的項(xiàng)目未經(jīng)再次批準(zhǔn)立項(xiàng)不得延順至下一季度繼續(xù)實(shí)施。（5）固定資產(chǎn)的采購(gòu)、保管（使用）、記賬和付款應(yīng)有不同的人員分管。（7）設(shè)備驗(yàn)收后進(jìn)行付款時(shí)要核對(duì)有關(guān)的合同和憑證，防止錯(cuò)誤的發(fā)生。人為原因造成的，由所在單位根據(jù)情節(jié)輕重和損失大小對(duì)相關(guān)責(zé)任人進(jìn)行處罰。（9）固定資產(chǎn)出現(xiàn)盤盈盤虧，應(yīng)與同級(jí)財(cái)務(wù)部門會(huì)同有關(guān)人員查明原因。（10）公司鞏固定資產(chǎn)退出使用才處于閑置狀態(tài)，應(yīng)通知財(cái)務(wù)部門負(fù)責(zé)人到場(chǎng)封存并妥善安置，并在固定資產(chǎn)管理檔案上注明閑置原因及閑置時(shí)間，以后重新投入使用由本單位固定資產(chǎn)管理專員到場(chǎng)解除封存并在固定資產(chǎn)管理檔案上注明重新使用的時(shí)間。（11）固定資產(chǎn)購(gòu)置、計(jì)提折舊、技術(shù)改造、多大修理、盤盈、盤虧、毀損、報(bào)廢、閑置、有償轉(zhuǎn)仍等環(huán)節(jié)的會(huì)計(jì)核算由審計(jì)人員進(jìn)行監(jiān)督檢查，重點(diǎn)檢查會(huì)計(jì)核算執(zhí)行國(guó)家法律法規(guī)和公司會(huì)計(jì)制度的情況以及技術(shù)改造、大修理替換下來的材料、零部件和設(shè)備是否存在越權(quán)處置或處置不當(dāng)?shù)惹闆r。公司財(cái)務(wù)部設(shè)置會(huì)計(jì)一名、出納兩名。（1）嚴(yán)守公司的商業(yè)秘密與財(cái)務(wù)秘密。（3）負(fù)責(zé)制定完善的公司會(huì)計(jì)制度，并推動(dòng)新制度的執(zhí)行。（5）負(fù)責(zé)會(huì)計(jì)人員的考核與評(píng)價(jià)，組織會(huì)計(jì)人員學(xué)習(xí)理論技術(shù)。（2）負(fù)責(zé)做好財(cái)務(wù)核算，嚴(yán)格執(zhí)行各項(xiàng)經(jīng)費(fèi)開支標(biāo)準(zhǔn)。（4）負(fù)責(zé)及時(shí)編制會(huì)計(jì)報(bào)表，保證帳表相符，按時(shí)上報(bào)。（6）負(fù)責(zé)會(huì)計(jì)檔案的管理工作。（2）負(fù)責(zé)登記現(xiàn)金、銀行存款日記賬。（4）負(fù)責(zé)定期將銀行存款日記賬與銀行對(duì)賬單核對(duì)，調(diào)節(jié)未達(dá)賬項(xiàng)，保證賬實(shí)相符。，可暫時(shí)由財(cái)務(wù)部門會(huì)計(jì)保管一年，期滿之后，編寫清冊(cè)移交檔案部門保管。，應(yīng)單獨(dú)抽出另行立卷，包管道結(jié)清債權(quán)債務(wù)為止，經(jīng)上級(jí)主管批準(zhǔn)后再行銷毀。，并將情況報(bào)本單位領(lǐng)導(dǎo)。，做好監(jiān)督工作，會(huì)計(jì)崗位最好每年輪崗一次。，移交人在辦理移交手續(xù)前應(yīng)及時(shí)辦理完畢未了事項(xiàng)，并在最后一筆業(yè)務(wù)處加蓋印章。，必須將本人所經(jīng)管的會(huì)計(jì)工作在規(guī)定期限內(nèi)移交清楚。，接替人員逐項(xiàng)點(diǎn)收，并由主管人員監(jiān)交工作。，交接雙方和尖叫人要在移交清冊(cè)上簽名或蓋章。劉老師認(rèn)真負(fù)責(zé)，使我在這次設(shè)計(jì)中受益匪淺，并且對(duì)我以后的工作和生活具有深遠(yuǎn)的意義。感謝大學(xué)期間所有的老師，因?yàn)槟銈冋J(rèn)真負(fù)責(zé)的傳授給與我專業(yè)知識(shí)，才能幫助我順利完成此次設(shè)計(jì)。在這里，謹(jǐn)向他們表示衷心的感謝。這篇設(shè)計(jì)是對(duì)我三年學(xué)習(xí)成果的綜合考查，設(shè)計(jì)中運(yùn)用的每個(gè)知識(shí)點(diǎn)都是我的恩師們汗水的結(jié)晶。參考文獻(xiàn)［1］[M].北京：：3556.［2］財(cái)政部．企業(yè)會(huì)計(jì)準(zhǔn)則[S]. 北京：中國(guó)財(cái)政出版社,2006.［3］財(cái)政部. 企業(yè)內(nèi)部控制規(guī)范——基本規(guī)范[S]. 北京：中國(guó)財(cái)政出版社,2008.［4］[M]. 第4版，上海：.［5］［6］高林萍. ［7］[M]. 大連：.［8］侯雪筠. 中小企業(yè)內(nèi)部會(huì)計(jì)控制及其會(huì)計(jì)制度建設(shè)[J]. 北方經(jīng)貿(mào),2004（8）.［9］屈志鳳．會(huì)計(jì)制度設(shè)計(jì)[M]．序號(hào)編號(hào)科 目名 稱明 細(xì)項(xiàng) 目負(fù)債類2001220122022203221122111221122221222112221222312241所有者權(quán)益類4001 40024101 4103 4104短期借款應(yīng)付票據(jù)應(yīng)付賬款預(yù)收賬款應(yīng)付職工薪酬應(yīng)交稅費(fèi)應(yīng)付利息其他應(yīng)付款實(shí)收資本資本公積盈余公積本年利潤(rùn) 利潤(rùn)分配按債權(quán)人設(shè)置按債權(quán)人設(shè)置A公司B公司按債權(quán)人設(shè)置工資福利應(yīng)交企業(yè)所得稅應(yīng)交個(gè)人所得稅法定盈余公積任意盈余公積目錄1 總則 6 7 7 9 103會(huì)計(jì)憑證 12 12 12 12 13 14 14 4會(huì)計(jì)賬簿 15 15 15 固定資產(chǎn)備查薄 15 應(yīng)收票據(jù)登記薄 15 領(lǐng)用支票備查簿 165會(huì)計(jì)報(bào)表 17 外部會(huì)計(jì)報(bào)表 17 內(nèi)部會(huì)計(jì)報(bào)表 176賬務(wù)處理程序 19 19 19 7內(nèi)部控制制度 20 20 20 銀行存款控制制度 21 228會(huì)計(jì)組織工作組織 24 24 24 24 24 24 259謝辭 3910參考文獻(xiàn) 4011外文資料 41A, the connotation of management accountingManagement accounting is accounting and management of the bination of the direct a prehensive course, it with modern management theory as a foundation, and use of a series of special methods and techniques, to the financial accounting and statistics data and other related information confirmed, measured, arrangement, parison and analysis, internal management personnel of all levels for the organization of the whole organization and each responsibility unit current and future economic activity predicted, decisionmaking, planning, control, and evaluation, the management of the authorities for the rational allocation of resources and make the best use of decision provides scientific basis. Second, the present situation of the management accounting in ChinaAt present, our country enterprise management mode is still in the construction, management accounting as part of the enterprise management, whether in theory or in practice there are many insufficiencies, mainly displays in the following aspects:First, the theory has not been formed a set of a scientific management accounting system. Management accounting of the lack of a solid theoretical foundation, and possibly method, lack of uniqueness. With the development of knowledge economy, management accounting theory innovation has not kept up with the pace of development of economic environment.Second, the application in practice method has great limitations. As the traditional management accounting theory is based on specific economic environment but built, as determined by quantitative model and the hypothesis in changing reality economic life there are many and cannot be established, it is difficult to use the theory and model to solve the actual problem.Third, the old ideas, does not meet the requirements of the modern management. Some of the traditional management accounting method based on ideas on which the with the passage of time has bee obsolete.Fourth, shortsighted, only to take the immediate interests. The traditional management accounting in the formulation of the management goal, decision analysis or cost control, tend to focus on the enterprise internal environment and existing problems of the products of reducing throttling, the concern is immediate interests, are in pursuit of shortterm profit maximization, and ignore to new product design and development, overlooking external environment change on the enterprise internal the influence of the environment and the currency measurement factors, ignore seeking longterm prehensive higher level to maximize shareholder value.Three, the development trend of the management accountingFirst, in concep