Financial accounting of the accounting system of the enterprise, what are the accounting systems of

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

The current Accounting Standards for Business Enterprises (2006) system consists of three levels: 1. Accounting Standards for Business Enterprises - Basic Standards. It was promulgated by the Ministry of Finance (Decree No. 33 of the Ministry of Finance of the People's Republic of China on February 15, 2006), which is a departmental regulation of the Ministry of Finance and came into force on January 1, 2007.

2. Accounting Standards for Business Enterprises - Specific Standards. Issued by the Ministry of Finance (Cai Kuai [2006] No. 3, February 15, 2006), it is a normative document of the Ministry of Finance, which has been implemented within the scope of listed companies since January 1, 2007, and encourages other enterprises to implement it (enterprises that implement specific standards will no longer implement the original standards, the "Accounting System for Business Enterprises" and the "Accounting System for Financial Enterprises"). There are a total of 38 specific guidelines.

3. Accounting Standards for Business Enterprises - Application Guide. Issued by the Ministry of Finance (Cai Kuai [2006] No. 18, October 30, 2006), it is a normative document of the Ministry of Finance, which has been implemented within the scope of listed companies since January 1, 2007, and encourages other enterprises to implement it (enterprises that implement the application guidelines will no longer implement the original standards, the "Accounting System for Business Enterprises" and the "Accounting System for Financial Enterprises", various professional accounting methods and answers to questions). There are a total of 32 application guides, and there is an appendix "Accounting Subjects and Main Accounting Treatment".

For six specific standards, including Accounting Standard for Business Enterprises No. 15 - Construction Contract, Accounting Standard for Business Enterprises No. 25 - Original Insurance Contract, Accounting Standard for Business Enterprises No. 26 - Reinsurance Contract, Accounting Standard for Business Enterprises No. 29 - Events After the Balance Sheet Date, Accounting Standard for Business Enterprises No. 32 - Interim Financial Report, Accounting Standard for Business Enterprises No. 36 - Disclosure of Related Parties, and Accounting Standard for Business Enterprises No. 38 - Accounting Standard for Business Enterprises for the First Implementation, The Ministry of Finance has not issued a guide to its application. The above-mentioned basic standards, specific standards, and application guidelines form the three levels of accounting standards for business enterprises from top to bottom, constituting China's accounting standards system for business enterprises (2006), and have the effect of laws and regulations, and are enforced within the prescribed scope (except for Hong Kong, Macao and Taiwan).

The enterprise accounting system is the specific treatment method of various accounting business, which usually includes: 1. the principle provisions of the accounting system, 2. the specific provisions on accounting business, 3. the provisions on property management and cost calculation, and 4. the provisions on property inventory, the transfer of accounting personnel and the management of accounting files.

The accounting of an enterprise should be based on the accrual basis of accounting. All income realized in the current period and expenses incurred or should be borne shall be treated as income and expenses for the current period, regardless of whether the money is received and paid; Income and expenses that do not belong to the current period, even if they have been received and paid in the current period, shall not be treated as income and expenses for the current period.

When an enterprise conducts accounting, its revenue and its costs and expenses shall be matched with each other, and all revenues and related costs and expenses in the same accounting period shall be recognized within the accounting period.

The assets of an enterprise shall be measured at actual cost at the time of acquisition. Subsequently, if the impairment of various assets occurs, the corresponding impairment provision shall be made in accordance with the provisions of this system. Except as otherwise provided by laws, administrative regulations and the national unified accounting system, enterprises are not allowed to adjust their book value on their own.

The company's financial accounting system is a general term for the company's financial system and accounting system, sometimes referred to as "accounting system", which specifically refers to a series of corporate financial accounting procedures established in laws, regulations and the company's articles of association. The company's financial accounting report is a summary written document that reflects the company's production and operation results and financial status. It is not only an important means for the company's operators to accurately grasp the company's operating conditions, but also the main way for shareholders and creditors to understand the company's property and business conditions.

The second paragraph of Article 172 of the Company Law stipulates that "the assets of the company shall not be stored in the name of any individual".This provision will play an important role in preventing some individuals from illegally transferring and embezzling the company's assets.

1. What are the provisions of the Company Law on senior executives?

Article 148 of the Company Law stipulates that directors and senior managers shall not engage in the following acts:

1) misappropriation of company funds;

2) Deposit the company's funds in an account opened in his or her own name or in the name of another individual;

3) Violating the provisions of the articles of association of the company by lending the company's funds to others or providing guarantees for others with the company's property without the consent of the shareholders' meeting, the general meeting of shareholders or the board of directors;

4) Entering into a contract or conducting a transaction with the Company in violation of the provisions of the Articles of Association or without the consent of the shareholders' meeting or the general meeting of shareholders;

5) Without the consent of the shareholders' meeting or the general meeting of shareholders, taking advantage of his position to seek business opportunities belonging to the company for himself or others, and operating the same kind of business as the company he works for himself or for others; (6) Accepting commissions from others for transactions with the Company as their own;

7) Unauthorized disclosure of company secrets;

8) Other acts that violate the duty of loyalty to the company. The income obtained by directors and senior managers in violation of the provisions of the preceding paragraph shall belong to the company.

2. The scope and exercise of shareholders' right to know.

Shareholders' right to know mainly refers to the right of shareholders to know and understand the company's operation and management, financial status, important documents and major matters, which is the legal right granted to shareholders by law, and is also an important means for shareholders to supervise the company's operation.

Article 163 of the Company Law of the People's Republic of China stipulates that the company shall establish the company's financial and accounting systems in accordance with the laws, administrative regulations and regulations of the financial department. According to this provision, the company shall establish the company's financial and accounting system in accordance with the Company Law, the Accounting Law and the General Principles of Enterprise Finance and the Accounting Standards for Business Enterprises promulgated by the Ministry of Finance approved by the Ministry of Finance.

2. The content of the financial accounting system.

The company's financial accounting system mainly includes two contents: one is the financial accounting reporting system, that is, the company should prepare financial accounting statements and make financial accounting reports in accordance with them. The second is the income distribution system, that is, the company's annual distribution, in accordance with the provisions of the law and the resolution of the shareholders' meeting, the company's profits should be used to pay taxes, withdraw provident funds and community chests, and distribute dividends.

The company shall hire an accounting firm to undertake the company's audit business. The employment and dismissal of an accounting firm shall be decided by the company's shareholders' meeting, shareholders' meeting or board of directors. When the shareholders' meeting, the general meeting of shareholders or the board of directors of a company votes on the dismissal of an accounting firm, the accounting firm shall be allowed to state its opinions.

3. The legal significance of corporate financial accounting.

China's "Company Law" has made some principled provisions on the issue of the company's financial system. Some specific contents of the financial system are stipulated by special laws, regulations, and rules such as the Law of the People's Republic of China on Accounting for Business Enterprises, the Accounting Standards for Business Enterprises, and the General Principles of Enterprise Finance. Companies of all kinds must establish and improve their internal financial systems in accordance with the law, because this has its positive significance or effect.

1) The interests of the company's shareholders. Through the unified accounting system, shareholders can grasp the company's accounting system in a timely manner. Through the unified rules of the accounting system, shareholders can timely grasp the company's operating conditions and their own investment situation and equity, so as to effectively supervise the business practices of directors and managers.

2) The interests of the company's creditors. Establish and improve a unified corporate accounting system, so that creditors can understand the company's financial status in a timely and accurate manner, and take corresponding measures to protect their rights and interests in accordance with the law when necessary.

3) ** supervision. **All relevant departments have the obligation to supervise and manage the company's business activities within the scope of the law in accordance with their duties, so as to maintain the safety of social transactions. The effective exercise of this responsibility also depends on the establishment and improvement of the company's internal accounting system.

The system of corporate financial accounting refers to a series of corporate financial accounting systems established in laws, regulations and the articles of association of the company.

A financial report is a written document that reflects the financial position and operating results of an enterprise, including a balance sheet, an income statement, a cash flow statement, a statement of changes in owners' equity (which is required to be disclosed in the annual report under the new accounting standards), schedules and notes to the accounting statements and a statement of financial facts. Financial reports include accounting statements and their explanations.

Accounting information refers to the general term of various news, data, and materials that can be accepted and understood by people through the actual records or scientific records of accounting, reflecting the past, present, and future information of the accounting subject. It is an important carrier to record the accounting process and results, and an important basis for reflecting the financial status of the enterprise and evaluating the operating performance for reproduction or investment decisions. It refers to the information that the accounting unit discloses the financial status and operating results of the unit to investors, creditors or other information users in the form of financial statements, financial reports or notes.

How can I write a good financial system?

1. To write a financial system for Zheng Chan, the author needs to have three characteristics.

People who can write a good financial system need to have three characteristics: first, understand the company's history, understand the past operations, and know how to write the system down-to-earth; Second, experts in the fields involved in the system know the requirements of various laws and regulations, understand the operating practices in the industry, and be able to write standardized operations and possible scenarios into the system; Third, it is necessary to have a good writing style, be able to write the system in an orderly manner, and write smoothly.

Second, the writing style of the system.

The writing system should first follow the requirements of writing explanatory essays and record the company's existing operating processes. But this is not enough, because the existing operational processes are not necessarily sound and do not necessarily guide the future. Therefore, when writing the system, it should be elevated on the existing basis and clearly write down the future standardized operation.

This process is philosophically called renunciation. Based on the above two points, the person who writes the system should understand the company's existing operation on the one hand, and understand the standardized operation of the industry on the other hand.

Third, the key to system building.

Whether there is a system and whether the company has a risk management are two different things, and the two may or may not be related. Without a system, the company's operation can be safe and sound; The system design is extremely meticulous, and the company's management can also get out of control. If there is a problem with the company's internal control, there are three main reasons.

First, the company does not have a system, how to be comfortable. Second, the company has a system, but the system is too coarse, and someone has taken advantage of the loopholes in the implementation process. Third, the system is very complete, but there is no supervision and assessment of the implementation of the system, and everyone regards the system as child's play.

In order to strengthen the construction of internal control, we should find out the deficiencies from these three aspects, make up for the supplements, detail the rules, and punish the penalties.

Paragraph 3 of Article 50 of the Accounting Law stipulates: "The national unified accounting system refers to the system of accounting, accounting supervision, accounting institutions and accounting personnel and accounting workers formulated by the financial department in accordance with this Law. It can be seen that the unified accounting system of the state includes the following meanings:

1. The national unified accounting system is formulated by the Ministry of Finance;

2. The national unified accounting system shall be formulated in accordance with the Accounting Law;

3. The national unified accounting system is a system for accounting, accounting supervision, accounting institutions and accounting personnel, and accounting management.

The national unified accounting system includes the following aspects:

1. Accounting system.

The accounting system is mainly related to the basic principles of accounting, the setting and requirements of accounting subjects, and the format and requirements of financial and accounting reports.

2. Accounting supervision system.

The accounting supervision system refers to the system of supervision of the accounting activities of the relevant accounting institutions and accounting personnel in their own units, mainly including the supervision of accounting institutions and accounting personnel over the accounting vouchers, accounting books, financial accounting reports, physical objects and payments, financial revenues and expenditures and other accounting matters of the unit.

3. Management system of accounting institutions and accounting personnel of Chentong.

In addition to stipulating the basic system, the chapter on accounting institutions and accounting personnel in the Accounting Law also stipulates a unified accounting system for the state, which is mainly the measures for the management of the qualifications of accounting personnel.

4. Accounting management system.

The accounting work management system mainly refers to the guidance, supervision and management system of the people's financial departments at all levels on the accounting work.

The company's own accounting system is mainly to be specified in detail in some accounting. For example, the depreciation method of fixed assets, the depreciation period, whether the intangible assets are amortized, how long to amortize, the accounting method of inventory in and out of the warehouse, the provisions of the white slip, and so on.