What are the main factors to consider whether an entity has a separate accounting institution?

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.

Article 21 of the ABC Accounting Law and Article 6 of the Norms both stipulate that each unit shall decide whether to set up a separate accounting institution according to the needs of its own accounting business. Generally speaking, whether an entity has a separate accounting institution often depends on the following factors: 1

The size of the unit size. The size of an organization often determines the setting of functional departments within the unit, and also determines the setting up of accounting institutions. Generally speaking, large and medium-sized enterprises, public institutions and administrative units of a certain scale, as well as social organizations and other economic organizations with relatively large amounts of financial revenues and expenditures and a large number of accounting operations, should set up separate accounting organs, such as accounting (or financial) offices, departments, sections, units, and groups, so as to organize the accounting of various economic activities and financial revenues and expenditures of their units in a timely manner and exercise effective accounting supervision.

2.The complexity of economic operations and financial revenues and expenditures. It is necessary for units with a large number of economic operations and a large amount of financial revenue and expenditure to set up separate accounting institutions to ensure the efficiency of accounting work and the quality of accounting information.

3.Requirements for business management. Effective operation and management is premised on the timely, accurate and comprehensive system of information.

The higher the requirements of a unit in terms of operation and management, the higher the demand for accounting information, and the higher the requirements for the accounting information system, which determines the necessity of the unit to set up an accounting institution.

a.The size of the unit.

b.The economic business is complicated and simple.

c.Financial income and expenditure are complicated.

d.Business governance requirements.

Answer: a, b, c, d

the overall staff size of the unit; the complexity of the unit's business; Organizational structure and development plan of the unit; The factors that should be considered in determining whether a unit has set up an imitation accounting institution are:

1. The size of the unit size.

2. The complexity of economic business and financial revenue and expenditure.

3. Requirements for operation and management Generally speaking, large and medium-sized enterprises and administrative institutions with a certain scale, as well as social organizations and other economic organizations with relatively large amounts of financial revenues and expenditures and a large number of accounting businesses, should set up separate accounting institutions in order to organize the accounting of various economic activities and financial revenues and expenditures of their units in a timely manner and exercise effective accounting supervision. For units that do not have a separate accounting organization, such as enterprises, organs, organizations, public institutions, and so on that do not have a large amount of financial revenue and expenditure and relatively simple accounting business, they may appoint special accounting personnel in the relevant institutions. For units that do not have the conditions for setting up accounting institutions, each intermediary agency ** bookkeeping.

Factors to consider when setting up an accounting institution:

1. Compliance and legality, internal financial accounting control should comply with relevant national laws and regulations and accounting basic work specifications, as well as the actual situation of the unit.

2. The principle of full staff, the internal financial accounting control should be constrained by all personnel involved in accounting work within the hospital, and no individual should have the power to exceed the internal accounting control. The president of the hospital shall be responsible for the establishment, improvement and effective implementation of the internal accounting control of the hospital.

3. The internal financial accounting control shall cover all economic operations and positions related to accounting work within the hospital. And it should be aimed at the critical control points in the process of business processing. Implement all aspects of decision-making, implementation, supervision, and feedback.

4. Internal financial accounting control should follow the principle of cost-effectiveness and achieve the best control effect at a reasonable cost.

The Accounting Law stipulates that each unit shall, according to the needs of accounting business, set up accounting institutions, or set up accounting personnel in relevant institutions and designate accounting supervisors; If the conditions for setting up are not met, an intermediary agency that has been approved to set up an intermediary agency engaged in accounting and bookkeeping business shall be entrusted to keep accounts.

The factors that should be considered in determining whether a unit has set up an accounting institution are: 1. The size of the unit 2. The complexity of economic business and financial revenue and expenditure 3.

Generally speaking, large and medium-sized enterprises and administrative institutions of a certain scale, as well as social organizations and other economic organizations with relatively large amounts of financial revenues and expenditures and a large number of accounting operations, should set up separate accounting organs so as to organize the accounting of various economic activities and financial revenues and expenditures of their units in a timely manner and exercise effective accounting supervision. For units that do not have a separate accounting organization, such as enterprises, organs, organizations, and public institutions whose financial revenues and expenditures are not large and whose accounting business is relatively simple, full-time accounting personnel may be assigned to the relevant institutions. For units that do not have the conditions for setting up accounting institutions, each intermediary agency ** bookkeeping.

The determining factors of whether or not a unit has set up a separate accounting organization include: the size of the unit, the complexity of economic business and financial revenue and expenditure, and the requirements of operation and management.

Related content expansion: Definition and setup of accounting institutions.

Accounting institutions refer to the institutions set up within the unit to handle accounting matters, and accounting institutions and accounting personnel are the main bearers of accounting work. The main contents of China's accounting institutions should include: the institutions in charge of accounting work, the accounting institutions in charge of business departments, and the accounting institutions of units.

Next, let's tell you what it means to be an accounting agency.

Functional departments engaged in accounting. Accounting institutions in a broad sense also include ** financial department management accounting.

Functional bodies of work. All accounting entities that are independent of accounting.

Generally, it is necessary to set up a separate accounting organization and equip the necessary accounting personnel to engage in accounting work. Units whose economic operations are relatively small in scale and whose accounting operations are relatively simple should also set up full-time accounting offices in the relevant organs.

To set up an accounting organization, first, it is necessary to work with the management system and organizational structure of the enterprise in Qingzhen.

adaptation; Second, it should be compatible with the nature and scale of the unit's economic business; the third is to adapt to the organizational form of the accounting work of the unit; Fourth, it is necessary to coordinate with other management agencies of the unit; Fifth, it is necessary to embody the principle of streamlining and efficiency.

Answer]: C This question is to assess the setting of the accounting institution. Whether or not a unit needs to set up a separate accounting organization mainly depends on the scale of the unit, the complexity of its financial revenues and expenditures, the complexity of its economic operations, and the requirements of its operation and management. Swift Cave Sect.

Answer]: a, b, d

The Accounting Law stipulates that: "Each unit shall, according to the needs of the accounting business, set up an accounting institution, or set up accounting personnel in the relevant institutions and designate accounting supervisors. "The establishment of accounting institutions according to business needs means that each unit can decide whether to set up accounting institutions according to the complexity of its accounting business and the needs of accounting management.

Whether a Lidong unit has a separate accounting institution depends mainly on the following factors: first, the size of the unit; the second is the simplicity and complexity of economic business and financial revenue and expenditure; The third is the requirement for the management of the head of the pipe and limb.

Whether a unit needs to set up an accounting institution generally depends on the following three factors: the size of the unit, the complexity of economic business and financial revenue and expenditure, and the requirements of operation and management.

Each unit shall, according to the needs of the accounting business, set up an accounting institution, or set up accounting personnel in the relevant institutions and designate accounting supervisors; If the conditions for setting up are not met, an intermediary agency that has been approved to engage in accounting and bookkeeping business shall be entrusted to keep accounts. Accounting institutions should follow the following basic principles:

1. The principle of compliance and legality. The internal financial accounting control shall comply with the relevant national laws and regulations and the basic accounting work specifications, as well as the actual situation of the unit;

2. The principle of full staff. Internal financial accounting control shall bind all personnel involved in accounting work, and no individual shall have the power to go beyond internal accounting control;

3. Or the principle of combining comprehensive and systematic lead. Internal financial accounting control shall cover all economic operations and positions involved in accounting work. And it should be aimed at the critical control points in the process of business processing. Implement all aspects of decision-making, implementation, supervision, and feedback.

4. The principle of clear rights and responsibilities and mutual checks and balances. Internal accounting control shall ensure the reasonable setting of institutions and positions involved in accounting work within the hospital and the reasonable division of their responsibilities and authority, adhere to the separation of incompatible positions, and ensure that the rights and responsibilities of different institutions and positions are clearly defined, mutually restricted, and mutually supervised;

5. The principle of cost-effectiveness. The internal financial accounting control should follow the principle of cost-effectiveness and achieve the best control effect at a reasonable cost;

6. Dynamic original shirt flushing rules. The internal financial accounting control should be continuously revised and improved with the changes in the external environment, the adjustment of business functions and the improvement of management requirements.

Accounting Law of the People's Republic of China

Article 5 Accounting institutions and accountants shall conduct accounting and exercise accounting supervision in accordance with the provisions of this Law.

No unit or individual may instruct, instruct, or compel accounting institutions or accountants to forge or alter accounting vouchers, account books, or other accounting materials or provide false financial accounting reports in any way.

No unit or individual may retaliate against accounting personnel who are sentenced to perform their duties in accordance with the law and resist acts that violate the provisions of this Law.