How to strengthen the standardization of basic accounting work

The "Basic Accounting Work Specification" was issued by the Ministry of Finance to strengthen the basic accounting work, standardize the accounting order, and improve the level of accounting work. Including accounting institutions and personnel, accounting, accounting voucher filling, account book registration, accounting handover, accounting files, etc., it has a good guidance for the construction of enterprise accounting infrastructure. Personal opinion, for reference only.

The basic requirements are:

First, the leaders of each unit have leadership responsibility for the basic accounting work of their own units. In other words, if the basic accounting work of a unit is not sound or chaotic, the leader of the unit should first be held responsible.

Second, the financial departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and the competent departments of the business shall be responsible for the management and guidance of the basic accounting work of the grassroots units. Whether the basic work of accounting is solid and orderly, directly affects the level of accounting work and the quality of accounting information, therefore, the basic work of accounting is not only an internal management behavior of each unit, but also a management behavior, the provincial financial departments and the competent departments of the business should earnestly perform the duties of management and guidance, and guide the basic accounting work of the units in the region and the department to gradually develop in the direction of standardization.

The contents of the "Accounting Basic Work Specification" include: accounting institutions, accounting positions, accounting personnel, accounting professional ethics, accounting supervision and inspection, accounting work handover, bills and seals, accounting subjects, accounting vouchers, accounting books, financial reports, accounting files, and financial informatization.

The basic accounting work specification is formulated to strengthen the basic accounting work, establish a standardized accounting work order, and improve the ability of accounting work.

The "Accounting Basic Work Specification" refers to the standard formulated in accordance with the relevant provisions of the Accounting Law of the People's Republic of China in order to strengthen the basic accounting work. The basic work of accounting is the basic link of accounting work, and it is also an important foundation for economic management. In April 1984, the Ministry of Finance promulgated the "Rules for the Work of Accounting Personnel", which made a positive role in strengthening the construction of basic accounting work.

Scope of application of Accounting Basic Work Specification.

Article 2 of the Norms stipulates: "The basic accounting work of state organs, social organizations, enterprises, public institutions, individual industrial and commercial households and other organizations shall comply with the provisions of these Norms. This is a provision on the scope of application of the Norms, which is consistent with the scope of application of the Accounting Law.

In China, there are certain differences in the basic accounting work between different regions and departments, and between units of different sizes and types, and some of them are quite different, which makes it more difficult for all units to uniformly implement the "Norms". In order to properly solve this problem, the relevant regulations of the "Specification" take into account the actual situation of different units as much as possible in terms of content;

At the same time, Article 99 stipulates: "The financial departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, and the competent departments of each business may, in accordance with the principles of this specification and the specific conditions of their own regions and departments, formulate specific implementation measures and report them to the Ministry of Finance for the record." The purpose is to allow all regions and departments to make specific provisions on the relevant issues in the management of basic accounting work according to their actual conditions on the basis of the implementation of the "Norms", which is also a major aspect of the effective implementation of the "Norms" and enhancing their applicability.