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受托担任会计顾问是我国《注册会计师法》规定注册会计师承办会计资询、会计服务业务的主要项目之一,也是会计师事务所的一个有潜力的服务领域.随着我国市场经济体制改革深化,现代企业制度的建立、完善与发展,会计顾问在企业理财中的智力服务,已为社会各方所承认.建立现代企业制度是一个系统工程,需要社会各方面的配合与协作,为企业步入市场创造良好的外部环境和内部条件.作为企业会计顾问的注册会计师任重道远,现阶段服务有以下项目:一、设计内控财会制度.《工业企业财务制度》第八十八条规定:“企业按照《财务通则》和本制度的规定,结合企业实际情况,制定内部财务管理办法,并报主管财政机关备查”.因此,针对企业实际情况制定适用于本企业的《财务制度》,包括固定资产折旧、存货计价、坏帐准备、费用摊提等方法的选择;根据可能与需要还可以分别制定《财务会计》和《管理会计》制度的核算范围及运作程序与结果;制订《会计核算运作制度》,如会计科目和帐户的设置,复式记帐的运用,帐户的分类和结构,会计凭证的索取与填制,应纳各税的计算与会计处理等记帐、算帐、报帐程序.
Being entrusted to act as an accounting consultant is one of the major projects in the CPA Law that requires certified public accountants to undertake accounting and accounting services and is also a potential service area for accounting firms.With the deepening of China’s market economy reform, The establishment, perfection and development of the enterprise system and the intellectual service of the accounting consultant in the financial management of enterprises have been recognized by all parties in the society.It is a systematic project to establish a modern enterprise system and requires cooperation and collaboration from all aspects of the society for the enterprises to enter the market Create a good external environment and internal conditions.As a certified public accountant of corporate accounting consultants a long way to go, at this stage the service has the following items: First, the design of financial accounting system.Article 88 of the “financial system of industrial enterprises” provides: “Enterprises in accordance with the” financial General Rules “and this system, formulate internal financial management measures according to the actual conditions of the enterprise and report to the competent financial authority for future reference.” Therefore, the “financial system” applicable to the enterprise is formulated in light of the actual conditions of the enterprise, including depreciation of fixed assets and inventory Pricing, bad debt preparation, cost sharing and other methods of choice; according to And needs can also be developed separately, “financial accounting” and “management accounting” system of accounting scope and operational procedures and results; the development of “accounting operations system”, such as the accounting subjects and account settings, the use of duplex accounting, account classification And structure, accounting documents to obtain and fill in, should be included in the tax calculation and accounting and other accounting, accounting, accounting procedures.