3) system of inter-company accounting administration
内部会计管理制度
1.
Analysis and discuss the fundamentality principle and important contents of establishing system of inter-company accounting administration, it is believe that accounting will be well-develop when revising and consummating the system of inter-company accounting administration from the extract-reality.
建立健全企业内部会计管理制度是完善企业内控制度、加强财务核算、提高企业管理水平的重要环节。
5) Accounting System of Regulation
监管会计制度
6) accounting management system
会计管理体制
1.
One country′s accounting model is determined by its accounting management wystem,however,every country show different ideas about accounting management system because the establishment of accounting management system is not only affected by accounting function,accounting objective,the recognition of accounting entity but also by economic environment.
会计管理体制决定一国会计模式,是一个国家或地区在自身所处的社会经济环境基础上做出的选择。
2.
Centralized accounting is a new practice of accounting management system reform, which has a positive influence on regulating basic work of accounting, and shows some limitations in the practice, such as unfavourable for accountant management, weakening financial supervision, adding the risk of financial sections, and so on.
会计集中核算是会计管理体制改革的尝试,在规范会计基础工作等方面,确实起到了积极作用。
补充资料：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。 用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定《会计法》 第10条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条