How to standardize the basic work of financial accounting

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 work of accounting is the basic link of accounting work and is also an important foundation for economic management. China attaches great importance to the basic work of accounting, and has accordingly formulated a series of rules and regulations to standardize the basic work of accounting. At the same time, through measures such as strengthening the training of on-the-job accounting personnel, the basic business skills of the vast number of accounting personnel have been continuously improved, and the improvement and enhancement of basic accounting work have been promoted.

Haha, I've found the right person, my friend has an accounting student, haha.

According to the actual situation of China's basic accounting work and the specific requirements of the "Accounting Basic Work Specification", the main contents of the basic accounting work and its normative requirements are:

All units that should establish accounts should set up accounts and establish accounts in accordance with the law. The establishment of accounts is the basic requirement of China's laws and regulations, and there are clear and specific provisions in China's "Accounting Law", "Law on Sino-Foreign Cooperative Joint Ventures", "Law on Foreign-funded Enterprises", "Company Law", "Law on the Administration of Tax Collection", "Detailed Rules for the Implementation of the Law on the Administration of Tax Collection" and other laws and regulations. Accounting is the objective need to strengthen operation and management, is the basis of basic accounting work, only the establishment of accounts, with the help of accounting books, accounting data collection, sorting, processing, storage and provision, and only through accounting books, in order to continuously, systematically, comprehensively, comprehensively reflect the financial situation and operating results of the unit, in order to implement targeted and effective decision-making and management according to the problems reflected in the accounting information.

It should be noted that the establishment of accounts according to law is a weak link in the current accounting work, and some units deliberately do not set up accounts or mess up the accounts in order to cover up their violations of law and discipline, resulting in incomplete accounts and scattered materials, or not in accordance with the basic requirements of account building, setting up multiple sets of accounts and off-the-books accounts, seriously undermining the order of accounting work, damaging the function of basic accounting work, leading to disorderly and fictitious accounting, and building a hotbed for registered property managers to register for violations of law and discipline in the economic field. Therefore, it is necessary to refine the work of account building and account building, which includes not only setting up accounts and solving problems, but also standardizing account setting behaviors and solving legal and compliance problems.

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 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.

The main contents of the basic accounting work and its normative requirements are:

All units that should establish accounts should set up accounts and establish accounts in accordance with the law. Accounting establishment is the basic requirement of China's laws and regulations, and there are specific provisions in China's "Accounting Law", "Sino-foreign Cooperative Joint Venture Enterprise Law", "Foreign-funded Enterprise Law", "Detailed Rules for the Implementation of the Tax Collection and Administration Law" and other laws and regulations.

Accounting is to strengthen the objective needs of operation and management, is the basis of the basic work of accounting, only the establishment of accounts, with the help of accounting books, the collection, sorting, storage and provision of accounting data, but also only through the accounting books, in order to systematically, comprehensively, comprehensively reflect the financial status and operating results of the unit, in order to implement targeted and effective decision-making and management according to the problems reflected in the accounting information;

In order to cover up their violations of law and discipline, some units deliberately do not establish accounts resulting in incomplete accounts, or do not follow the basic requirements of account building, which seriously undermines the order of accounting work, damages the function of basic accounting work, and builds a hotbed of violations of law and discipline in the economic field for registered property managers;

Therefore, it is necessary to refine the work of account building and account building, which includes not only setting up accounts and solving problems, but also standardizing account setting behaviors and solving legal and compliance problems.