会计制度设计.doc

青岛理工大学毕业设计题目: 建设工程有限公司会计制度设计学生姓名: 学生学号: 院系名称: 专业班级: 指导教师: 201 4年 06月15日青岛理工大学毕业设计 I 摘要会计制度是会计主体依据法律法规和本主体经济业务的实际精心设计的,随着市场经济体制的不断发展和完善,我国会计制度也进行了全面的改革并建立了与社会主义市场经济相适应的经济体制,其会计制度是否健全合理,直接关系到企业会计工作的质量,甚至影响到企业生存与发展,同时也关系到国民经济的发展。经过对寿光正大建设工程有限公司的接触和了解,我认为一个公司,如果其企业的会计制度因循守旧,不与时俱进,不仅企业的不到好的发展,甚至会触犯法律,在商业竞争中淘汰。因此企业应该根据国家经济政治决策适时调整自身会计制度。本设计主要包含对会计机构、岗位责任、会计科目、会计凭证、会计账簿、账务处理程序、会计报表、企业业务流程、业务举例等进行了设计。其中会计凭证设计包括原始凭证和记账凭证的设计,会计账簿设计包括日记账、总账和明细账的设计,会计报表设计包括资产负债表、利润表的设计,账务处理程序设计将会计凭证、会计账簿、会计报表有机结合起来,形成完整的会计核算体系。设计目的在于帮助企业在激烈的市场竞争中健康发展。关键词:会计制度设计;会计账簿;会计凭证;账务处理程序; 会计报表青岛理工大学毕业设计 II ABSTRACT Accounting is an accounting entity in accordance with the laws and regulations and actual elaborate the main body of economic business, with the continuous development of market economy and improvement of China's accounting system also has carried on prehensive reform and establish patible with the socialist market economy in the economic system, the accounting system is sound and reasonable, is directly related to the quality of the accounting work, even affect the enterprise survival and development, but also related to the development of the national economy. Of shouguang board construction engineering co., LTD., contact and understanding, I think pany, if the enterprise's accounting system to the same old, don't keep pace with The Times, not only the good development of the enterprise, even violate the law, out in the petition. So the enterprise should according to the national economic and political decision-making timely adjust its own accounting system. This design mainly includes the accounting offices, post responsibility, accounting subject, accounting vouchers, account books, accounting procedures, the accounting statements, the enterprise business process, such as business, for example, has carried on the design. Accounting voucher design including the design of the original vouchers and accounting vouchers, accounting books of the design including the design of the journal, genera