Why does the unit design the accounting system? How does the unit design the accounting system? 20

If the state requires it, otherwise everyone will not pay taxes.

The basis for the design of the accounting system includes three levels: the highest level is national laws, the second level is administrative regulations, and the third level is enterprise rules.

Among the three levels, the important laws and regulations directly related to the formulation of the accounting system for the enterprise slag industry are national laws, administrative regulations, enterprise accounting standards, unified accounting systems and enterprise rules. However, the most important and direct basis is the Accounting Law, the Accounting Standards for Business Enterprises, and the unified accounting system.

The following principles should be adhered to in the design of the accounting system:

1. Legitimacy. The design of the accounting system must comply with the provisions of national laws, regulations and policies.

2. Coordination. The content of the design of the accounting system must be harmonized with international practice.

3. Uniformity. The design of the accounting system must not contradict the accounting standards for enterprises and the unified accounting system.

4. Practicability. The content of the design of the accounting system, as the code of conduct for accounting, must be realistic and operable.

5. Efficiency. The design of the accounting system should be centered on improving economic efficiency, which is conducive to strengthening management, reducing costs and expenses, and increasing enterprise profits.

6. Restrictiveness. The design of the accounting system should facilitate the strengthening of accounting supervision, and attention should be paid to establishing and improving the internal accounting control system of Nabizao.

7. Stability. On the one hand, the design of the accounting system should maintain stability, and on the other hand, it should be revised and supplemented as necessary along with economic development and changes in the situation.

8. Conciseness. The content of the design of the accounting system should be easy to understand, concise and easy to implement.

The accounting system refers to the mandatory accounting codes of conduct and norms formulated by ** departments and enterprise units through certain procedures.

It contains the unified accounting system formulated by the ** department and the accounting system of the enterprise department. The accounting system is a summary of practical experience, and it is constantly evolving with the development of accounting. The accounting system is in it.

The significance of the accounting system: the accounting system is the norm of the state's management and accounting work, an important part of the modern enterprise system, an important condition for the normal operation of economic activities, and a branch of the rules and regulations of the enterprise content management system.

The design of the accounting system is based on accounting laws and regulations, and uses the theory and technology of system control to concretize, standardize, and document the accounting organization, accounting and supervision, and accounting business handling procedures of the unit, so as to guide and handle the work accordingly. The significance of accounting system design1It is conducive to the implementation of the country's financial policies and laws and regulations; 2.

It is conducive to improving the level of macro and micro economic management, strengthening accounting management, and providing accounting information in a timely and accurate manner.

The enterprise accounting system is the specific treatment method of various accounting operations, which usually includes the following aspects:

1.Principles relating to the accounting system. Generally known as the General Principles, it includes the tasks of accounting work, the principles that should be followed by the accounting system, etc.

2.Specific provisions on accounting operations. Such as the provisions of the accounting subjects and their use; Provision of accounting vouchers, account books, accounting procedures and accounting methods; The format of the accounting statements and the method of their preparation.

3.Provisions relating to property management and cost calculation. Such as the provisions on the accounting methods for fixed assets and various working capital, cost calculation methods, etc.

4.Provisions on property inventory, handover of accounting personnel and management of accounting files, etc.

(1) General principles of accounting system (including accounting principles);

2) Accounting and bookkeeping methods;

3) Accounting subjects and instructions for their use;

4) Accounting vouchers;

5) Accounting books and bookkeeping procedures;

6) Accounting report format, submission procedures and preparation instructions;

7) Custody and handling methods of accounting files;

8) Revision of accounting system, supplementary authority and other relevant provisions;

9) Cost accounting regulations;

10) Measures for the treatment of accounting affairs;

The lack of communication and coordination between China's accounting system and the formulation of tax laws has led to many of the differences we discussed. Moreover, because of the role of the development of the capital market in promoting the formulation of the accounting system, the reform of the tax law lags behind the reform of the accounting system. This is easy to cause the loss of tax sources, and due to the many permanent and temporary differences between the tax law and the accounting system, the tax adjustment of enterprises is very complicated, which is not conducive to the collection of taxes.

As the accounting reform deepens, the difference between the two is widening, which means an increase in steel adjustment projects. In addition, differences between the accounting system and the tax law can easily lead to disputes between taxpayers and tax authorities, because we are a statutory law country, and if there are differences in the rules and regulations themselves, disputes are inevitable and difficult to arbitrate.

According to the above analysis, there are irreparable differences between the accounting system and the tax law due to the different objects and purposes of the standard, so it is necessary for enterprises to make tax adjustments, and this will not lead to the problems we talked about above, the key is to solve the problems caused by the incompatibility between the two in a timely manner, and the way to solve it is to strengthen the cooperation between tax regulations and accounting systems at the institutional level.

(1) General principles of accounting system (including accounting principles);

2) Accounting and bookkeeping methods;

3) Accounting subjects and instructions for their use;

4) Accounting vouchers;

5) Accounting books and bookkeeping procedures;

6) Accounting report format, submission procedures and preparation instructions;

7) Custody and handling methods of accounting files;

8) Revision of accounting system, supplementary authority and other relevant provisions;

9) Cost accounting regulations;

10) Measures for the treatment of accounting affairs;

Dear, I am glad to answer for you: which personnel of the Public Hardship and Mitigation Division can participate in the design of the accounting systemAnswer: The accounting system designer is a type of staff who specialize in designing the accounting system, and they want to design the assessment content of the accounting system.

Section 1 The Significance and Objects of Accounting System Design Accounting system: a normative document designated by ** departments and enterprise units for the rules, methods and procedures of accounting work. According to the content of the accounting system itself, it is divided into 1. Comprehensive accounting system:

Laws, regulations, and systems that regulate accounting work across the country. Features: universal applicability, generalization and principle of content, mandatory; 2. Operational accounting system:

A system that regulates the handling methods and procedures of accounting operations. Features: It is suitable for a certain type of enterprise or a certain type of business, with strong operability and strong technology, and the object of the specification is the object of accounting work.

3. The system of accounting personnel: the system of standardizing the behavior of accounting workers and the selection and management of accounting talents. Features:

The object of regulation is the subject of accounting behavior, not the accounting business; Reflect the best management mode and requirements for accounting personnel. According to the design authority, it is divided into 1. Unified accounting system: the accounting system designated by the financial department and the business department or the local financial department.

Features: It has a wide range of applications and mainly regulates the common problems of accounting business processing. 2. Internal accounting system of the enterprise:

The accounting entity formulates various accounting work rules and regulations in accordance with accounting laws and regulations and accounting standards in combination with the characteristics of its own economic activities. Features: narrow adaptation, strong applicability and pertinence.

Hello dear, [Heart Sales Calendar] Happy to answer your questions! The internal design of the accounting system of an enterprise refers to the design of the accounting system, which refers to the systematic planning and design of the contents of all accounting and supervision, the procedures and methods for handling accounting affairs, and the work responsibilities of the person in charge of the enterprise and the accounting personnel under the guidance of certain theories and principles, in accordance with the provisions of accounting laws and regulations, and in combination with the actual work. Its significance is to meet the needs of the market economy, the modern information system of enterprises, the internal control of enterprises, and the operation and management of enterprises.

The basis for the design of the accounting system includes three levels, the highest level is the national law, the second level is the second level of administrative regulations, and the third level is the enterprise regulations. Among the three levels, the important laws and regulations directly related to the formulation of the enterprise accounting system are state laws, administrative regulations, enterprise accounting standards, the unified accounting deficit search system, and enterprise rules.