會(huì)計(jì)制度設(shè)計(jì)概述

《會(huì)計(jì)制度設(shè)計(jì)》主講人：唐敏第一章會(huì)計(jì)制度設(shè)計(jì)概述

第一節(jié)會(huì)計(jì)制度設(shè)計(jì)的意義和對(duì)象第二節(jié)會(huì)計(jì)制度設(shè)計(jì)的原則第三節(jié)會(huì)計(jì)制度設(shè)計(jì)的程序第四節(jié)會(huì)計(jì)制度設(shè)計(jì)的方法學(xué)習(xí)重點(diǎn)：

1、會(huì)計(jì)制度設(shè)計(jì)的概念

2、內(nèi)部控制制度的概念

3、會(huì)計(jì)制度的分類

4、會(huì)計(jì)制度的原則

5、會(huì)計(jì)工作規(guī)范體系第殺一哥節(jié)叼會(huì)航計(jì)勝制捎度拉設(shè)闖計(jì)牙的靜意食義槳和芽對(duì)適象一索、各會(huì)憤計(jì)炕制朝度笑設(shè)額計(jì)振的偵意錯(cuò)義（口一臨）偷會(huì)微計(jì)槍制服度紛概濟(jì)念挪及病其抽在帆會(huì)哪計(jì)害管漠理滅中充的僵作揪用1、谷會(huì)恨計(jì)仁制攀度剪的屢概簽?zāi)顣?huì)鬼計(jì)算：庫信去息貝系頂統(tǒng)嫂論典、鹿管輕理狀工兆具儲(chǔ)論膜、衰管榴理粉活正動(dòng)亭論阻、蹄藝尾術(shù)對(duì)論辰等會(huì)帶計(jì)絮的買本稀質(zhì)仍：狡提球供偵以只財(cái)鼻務(wù)值信勻息驅(qū)為涂主穴的經(jīng)碑濟(jì)板信秀息。制完度吐：利應(yīng)裂遵塵循紫的誘辦遷事廚規(guī)容程捧或蹄行著動(dòng)縣準(zhǔn)胖則閃。會(huì)破計(jì)把制深度:是榨由溜政技府雷部膏門減和汁企謠業(yè)突單沾位廉對(duì)袍會(huì)自計(jì)岔工批作夜的規(guī)商則結(jié)、鵲方執(zhí)法滾、籃程濾序所踢制晌定宮的紅規(guī)唇范億性距文鞏件蜘。政爛府遣部紡門筐：刪統(tǒng)感一篩的娘、鉛通賽用示的縣、腔強(qiáng)收制易性肝較邊大企秀業(yè)出單興位蛾：睛專松業(yè)插的蟲、巴具逢體啟的漫、扭強(qiáng)況制本性拆較均小這務(wù)里修的寄政呆府分部待門蓮是趁指財(cái)聰政趙部。例欠如?。河赏稣涓莶扛玳T腸和票企墻業(yè)腿單袋位閱對(duì)郵會(huì)回計(jì)尺工乖作侍的挖規(guī)好則綁、妨方得法離和茶程久序銳所息制暈定城的知規(guī)錯(cuò)范鮮性床文庸件箭是震指僑（響）A污.會(huì)必計(jì)稅法B殖.會(huì)吧計(jì)營準(zhǔn)因則C東.會(huì)顫計(jì)妄制確度D厚.會(huì)交計(jì)庭程狗序答題案新：C2、處會(huì)禍計(jì)攻制奧度閃的閣分朵類斗及呼特捷點(diǎn)（1）按信會(huì)丙計(jì)章制柜度牌本籍身悲的叨內(nèi)岡容，荷分燈為重綜斤合趟性隸會(huì)堂計(jì)迫制哲度運(yùn)、餡業(yè)險(xiǎn)務(wù)脂性斥會(huì)州計(jì)矩制梨度劉和暫會(huì)舊計(jì)淚人彼員興方沙面境的臉制雙度擺三叔類屠。a中.綜斗合狀性提會(huì)軟計(jì)寸制倍度—內(nèi)禿容糠：腐規(guī)測(cè)范嶼全您國撓會(huì)朝計(jì)孝工著作顛的偽法辣律揉、壺法漸規(guī)雪和磨制蛾度鳳，膀如《會(huì)世計(jì)肝法》、《企層業(yè)伯會(huì)寄計(jì)馳準(zhǔn)薄則》—特炎點(diǎn)范：晴普郊遍他適暢用射性解；阿內(nèi)吼容辟的歌概爭括膠性灑和核原積則京性午；米強(qiáng)事制原性b逗.業(yè)虛務(wù)喉性騾會(huì)影計(jì)抹制債度—內(nèi)池容碑：辟規(guī)桑范餃會(huì)獄計(jì)場(chǎng)核等算劃業(yè)汁務(wù)述的氣處倆理脫方路法倒和化程籍序瓦方紡法種，囑如《企勉業(yè)蒼會(huì)菠計(jì)辛準(zhǔn)財(cái)則-應(yīng)部用閣指輸南》、《企雖業(yè)由會(huì)賺計(jì)拒制建度》—特啞點(diǎn)挽：南適貫用猾于蛾某濕一萌類省企訓(xùn)業(yè)墨或邪業(yè)杰務(wù)獸；倚可兔操揉作舍性奧及隙技憤術(shù)皮性城強(qiáng)保；閣規(guī)蝕范罵對(duì)倆象光是假會(huì)臘計(jì)野工道作刮的趣客擔(dān)體c屋.網(wǎng)會(huì)哥計(jì)嶺人根員閉制表度—內(nèi)學(xué)容款：規(guī)錢范壇會(huì)扣計(jì)賭工沉作黃者萬行嚇為匯和任會(huì)晌計(jì)茂人欺才晝選貫拔鞋、壁管紋理竹方綱面諒的斗制缸度嗽，羞如《會(huì)鄰計(jì)高人彩員嬌職占業(yè)計(jì)道昨德》、《總項(xiàng)會(huì)纖計(jì)勿師涉條槐例》—特聾點(diǎn)代：憐規(guī)儲(chǔ)范擁對(duì)垃象此是患會(huì)牽計(jì)久行妥為強(qiáng)主導(dǎo)體掠；請(qǐng)?bào)w撓現(xiàn)側(cè)政回府哲對(duì)極會(huì)著計(jì)隙人濕員商的蛙管在理閣模欣式（2）按倘設(shè)手計(jì)出權(quán)懷限，分牲為儲(chǔ)統(tǒng)念一濾會(huì)德計(jì)絲式制始度星和俘企辱業(yè)腰內(nèi)聯(lián)部功會(huì)突計(jì)蹲制類度埋兩綠類消。a富.統(tǒng)蹄一露會(huì)策計(jì)詠制鞋度：—內(nèi)舞容紅：艘財(cái)謀政懶部稿門雜和駕業(yè)鑄務(wù)騰主郵管您部舟門桶統(tǒng)煌一隙制倍定芬，規(guī)如《會(huì)隸計(jì)汪法》、《企第業(yè)親會(huì)略計(jì)鼓準(zhǔn)脫則》，《企欠業(yè)競(jìng)會(huì)峽計(jì)嫁制碧度》等—特艦點(diǎn)堅(jiān)：業(yè)適袖用隊(duì)面析廣罪；采處桐理龍共占性管問叨題b續(xù).企潛業(yè)威內(nèi)派部丹會(huì)梅計(jì)精制桿度：—內(nèi)打容拆：捧會(huì)忙計(jì)算主襪體車自末行向制警定—特山點(diǎn)獻(xiàn)：慕適手用杯面豆窄切；露針永對(duì)繞性謹(jǐn)強(qiáng)（3）按泳會(huì)則計(jì)耽工緞作柄內(nèi)冰容，嚷分醉為美會(huì)先計(jì)耐核種算構(gòu)制祖度刻、田會(huì)付計(jì)珠分刊析昨制猴度布和甲會(huì)叨計(jì)仆監(jiān)拒督譯制私度程。a剪.會(huì)刑計(jì)為核騾算曠制隱度：—內(nèi)濾容阻：輔以域貨特幣怒為則統(tǒng)蓮一曉計(jì)宇量丈單豈位桿對(duì)讓會(huì)稀計(jì)誓對(duì)喂象究進(jìn)造行忽確撐認(rèn)竭、滲計(jì)竊量孤、定記餓錄踢和鉛報(bào)窯告患的錫各畫種猜規(guī)鵲范甜，《企鮮業(yè)方會(huì)祥計(jì)顧準(zhǔn)拆則》，《企剩業(yè)卷會(huì)碎計(jì)狹制伴度》等—特紗點(diǎn)著：便可墾操岸作請(qǐng)性孔及耽技活術(shù)聚性轟強(qiáng)掙；迎規(guī)丙范崗對(duì)臭象繁是駱會(huì)論計(jì)聾工挖作撫的召客典體b邁.會(huì)業(yè)計(jì)勞分技析溫制黃度：—內(nèi)冶容額：悠利慌用桿現(xiàn)備有作會(huì)參計(jì)遇信頂息點(diǎn)對(duì)稿相行關(guān)喪會(huì)溫計(jì)勾對(duì)詢象川進(jìn)駝行掛分泄析箱和嘉考蝦核脫，灶以禾比沈較崗財(cái)瓦務(wù)密狀燃況蠟和紡經(jīng)泥營掉成乏果蛋，冶如月考告核史企臥業(yè)府的那經(jīng)想濟(jì)佩指端標(biāo)銷體弄系腔等—特踏點(diǎn)郵：氣總舌結(jié)牲性百；結(jié)前芝瞻拍性篇或宵預(yù)憤測(cè)逆性媽；亡建飼設(shè)站性c虧.會(huì)塌計(jì)舍監(jiān)進(jìn)督燒制勺度：—內(nèi)悔容聰：料對(duì)天會(huì)滲計(jì)克核戰(zhàn)算陽結(jié)煩果真依樸據(jù)鋼一促定細(xì)的黑標(biāo)駁準(zhǔn)慮進(jìn)彩行推檢兼查客和市驗(yàn)章證消的猛會(huì)秤計(jì)霧規(guī)軍范巨，老如《注炊冊(cè)昌會(huì)瓦計(jì)戰(zhàn)師繩法》等—特殃點(diǎn)挽：均目說的玻性扮強(qiáng)塞；騾監(jiān)招督悠性末強(qiáng)（4）按筆適紙用叮單默位歪和默部旨門，盒分孫為帽企壤業(yè)施會(huì)秤計(jì)床制溜度危和辯預(yù)晴算元會(huì)離計(jì)乓制興度材。a責(zé).企早業(yè)作會(huì)夢(mèng)計(jì)尸制性度：—內(nèi)把容詳：渣規(guī)提范步營播利料單趙位示會(huì)拌計(jì)鄰核氣算顏工耐作蒜的墓制狠度矩，追如《企精業(yè)臥會(huì)臟計(jì)霉制岔度》、《金競(jìng)?cè)陲w企節(jié)業(yè)謙會(huì)礦計(jì)砌制翼度》、《小輪企壁業(yè)項(xiàng)會(huì)者計(jì)犬制慶度》—特武點(diǎn)漲：涉反袖應(yīng)霞企赤業(yè)沫資察金挽的驗(yàn)循揀環(huán)墾運(yùn)犬動(dòng)衫；很反酬應(yīng)序自貞主趟性堪特背點(diǎn)b瘋.預(yù)派算亮?xí)斡?jì)露制筑度：—內(nèi)斯容高：住規(guī)溪范算各麗級(jí)司政謹(jǐn)府婚、報(bào)使越用預(yù)繞算計(jì)資膚金的尤各拐級(jí)危行側(cè)政羽單尾位仙和勵(lì)各懷類檔事壘業(yè)瓜單陽位炸收夫入歡、洲分念配揚(yáng)、曬使皮用懷和幼報(bào)晝告編情的況竊的抗會(huì)褲計(jì)起制保度疲，洋如《財(cái)熄政晉總墾預(yù)鼠算守會(huì)忽計(jì)菜制繼度》、《行軋政漿單癥位知預(yù)交算甜會(huì)葵計(jì)園制始度》等—特迷點(diǎn)按：編反戒應(yīng)潤資頃金復(fù)的聽收傘支悲運(yùn)黑動(dòng)??；葵不菠核麥算順成秒本鉛和舌盈獵虧本伯書環(huán)研吵究敵的魔范盡圍譽(yù)：煎企霜業(yè)廁會(huì)哪計(jì)趨準(zhǔn)芽則英下千的鍛企昌業(yè)室會(huì)視計(jì)煤制針度財(cái)務(wù)報(bào)告目標(biāo)和會(huì)計(jì)信息質(zhì)量一般業(yè)務(wù)準(zhǔn)則基本會(huì)計(jì)準(zhǔn)則具體會(huì)計(jì)準(zhǔn)則中國會(huì)計(jì)準(zhǔn)則體系具體會(huì)計(jì)準(zhǔn)則解釋會(huì)計(jì)核算基本前提和一般原則會(huì)計(jì)要素定義及其確認(rèn)和計(jì)量財(cái)務(wù)報(bào)告和財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)告準(zhǔn)則特殊行業(yè)準(zhǔn)則特殊業(yè)務(wù)準(zhǔn)則（戲二尺）微會(huì)隊(duì)計(jì)均制淹度革設(shè)顧計(jì)掩的瘡概懇念停及楊意抗義1、衫會(huì)涉計(jì)坑制析度勵(lì)設(shè)羅計(jì)穿概昏念會(huì)姨計(jì)毫制堡度覆設(shè)勵(lì)計(jì)診是劣以會(huì)膜計(jì)伴法弄律盞、胳法翅規(guī)為炒依奔據(jù)露，扒用系叢統(tǒng)士控紗制壓的乏理堵論到和會(huì)技宅術(shù)，杰把給單剃位橡的煩會(huì)荷計(jì)樹組格織惑機(jī)駝構(gòu)候、鍛會(huì)升計(jì)拜核墳算歲與健監(jiān)將督寄和抄會(huì)演計(jì)疫業(yè)瘦務(wù)令處吹理?xiàng)U程險(xiǎn)序背等未加霸以鹽具恢體瞇化響、劈燕規(guī)趕范亮化脫、聾文樣件夠化堡，營以戚便據(jù)據(jù)達(dá)此宋指撒導(dǎo)貼和紫處輪理兼會(huì)嗽計(jì)色工恭作牌的航過掛程匙。特購點(diǎn)眼：險(xiǎn)（1）奸設(shè)瓜計(jì)墓面富廣（2）因針賽對(duì)腦性平強(qiáng)（3）蔥協(xié)歲同侵度宵高2、睡會(huì)蓄計(jì)辯制討度剛設(shè)絡(luò)計(jì)陶的磁意騙義a框.有告利財(cái)于見貫郊徹耐國豆家片的凝財(cái)躺經(jīng)向政舊策曠和腦法往律隱法之規(guī)b懂.有舒利吊于乘提鑄高草宏種觀多和援微食觀涼經(jīng)辨濟(jì)常管錘理撐水拋平c鞋.有腐利障于慘加撓強(qiáng)凈會(huì)哄計(jì)旁管慢理二悼、薦會(huì)騙計(jì)劉制詠度逃設(shè)歷計(jì)彈的科對(duì)吩象愚是眼：租會(huì)凈計(jì)性工苦作雙過旬程三道個(gè)容系叉統(tǒng)游的么設(shè)記計(jì)現(xiàn)：（1）濃會(huì)譯計(jì)羊組催織悼系蜜統(tǒng)霞，附包炊括摧會(huì)初計(jì)到機(jī)布構(gòu)熱的策設(shè)爸置照、抓會(huì)熟計(jì)神人意員妄的狡配止備轎及納二蘋者艦的礦協(xié)設(shè)調(diào)枯關(guān)紐奉系（2）饑會(huì)博計(jì)沫信券息公系弦統(tǒng)對(duì)，響包呼括會(huì)種計(jì)宿核嗽算典指紗標(biāo)喜體攪系的限設(shè)浪計(jì)料、會(huì)汽計(jì)掘信脅息非載墻體的默設(shè)可計(jì)叨、會(huì)寒計(jì)泥信母息飛處上理外程技序的透設(shè)噸計(jì)融。會(huì)脈計(jì)頭核桐算撲指鏈標(biāo)梨體增系殖的啦設(shè)鉤計(jì)尊：螺會(huì)鉛計(jì)鞠科爺目會(huì)睜計(jì)蓋信求息勉載且體煮的液設(shè)叼計(jì)果：森各何類圖憑繭證處、畏賬醬簿沸、民報(bào)肝表蓋的扛格悄式會(huì)練計(jì)蛙信滑息朋處粥理輕程乏序紗的提設(shè)捎計(jì)枕：陷確慣認(rèn)雪、舊計(jì)煎量蜘、奇記丹錄留、臨報(bào)刺告（3）釣會(huì)浮計(jì)思控呆制燒系成統(tǒng)三雪、系會(huì)斷計(jì)把制街度想設(shè)扛計(jì)串與奶內(nèi)銳部棄會(huì)演計(jì)相控成制你制倘度1、礙內(nèi)詠部湖控飲制武制詢度棵的陪概暫念指尊單已位鍋或字組閘織堅(jiān)內(nèi)鉛部傘各蹄職遮能支部撿門貍各首有留關(guān)揭人糾員炸之渡間舉在寒處汁理逼經(jīng)繡濟(jì)基業(yè)耽務(wù)籍過裂程帝中相詳互但聯(lián)偽系看、菌相姜互偵制返約的礦管育理稼制裙度帖。2、虛內(nèi)其部夸牽俗制是甩以賬雨目躲間傳的蓮相違互蹦核貓對(duì)為呀主卵要昏內(nèi)衡容醫(yī)并冤實(shí)外施消崗癥位照分禾離檔。3、四內(nèi)磨部橡控撇制酷制碧度奴的事作令用1合費(fèi)規(guī)他性纖原扭則2真覆實(shí)餅性珠原盒則3科駱學(xué)切性鏈原蔽則4針倡對(duì)常性轎原奶則5內(nèi)他部斷控蕉制者原錦則6效姨益氣性未原回則7適廢應(yīng)梨性級(jí)原君則《會(huì)營計(jì)急法》《企撞業(yè)世會(huì)凍計(jì)延準(zhǔn)儉則》系涌統(tǒng)蘿性脈、濫合啟理繼性以昆最檔少曠的煮花籠費(fèi)蹈取睜得磚最尤佳撥的窯核竭算早、騙監(jiān)扒督懷效獻(xiàn)果針匙對(duì)賭單撓位希的賢具其體實(shí)維際床來豪進(jìn)芳行剛設(shè)遺計(jì)保姨持謀相瘦對(duì)曉穩(wěn)點(diǎn)定疼，不輸宜薄經(jīng)堪常犁改姻變第株二品節(jié)岡會(huì)欺計(jì)尼制愈度社設(shè)疼計(jì)櫻的吩原觸則第損三屋節(jié)纏會(huì)川計(jì)許制箱度襖設(shè)氧計(jì)天的觸程窩序四紡個(gè)忙階努段貝：準(zhǔn)海備沒階竭段誕、坡設(shè)活計(jì)銅階霜段癢、檔試距行畫修童正順階當(dāng)段席、搜定巾稿鄉(xiāng)豐頒紫布提階束段屈。1建.準(zhǔn)有備牲階鵝段（1）勿了巷解倉被協(xié)設(shè)辜計(jì)蛙單節(jié)位遣的研基業(yè)本禾情輝況對(duì)：實(shí)泰地占調(diào)嘩查莖：蓮企壁業(yè)王基摸本租情詠況掏、料現(xiàn)鈔有起會(huì)太計(jì)丈制登度分避析伏研緊究啟：聽確餐定乓重妙點(diǎn)尋工王作饑環(huán)神節(jié)垮及艦資卡料反價(jià)冠值撐、邪整禾體釀構(gòu)爽思制新定談?dòng)?jì)弟劃扭：孟進(jìn)禾度去、屋程靜序測(cè)、同大崖綱（2）到初向步虛完夠成煤總寫體難設(shè)腎計(jì)確不定壯設(shè)私計(jì)趟類箏型斷與窄方度式渠、舟設(shè)冷計(jì)搭方愉案寇，譽(yù)選滑擇蟲設(shè)滅計(jì)禾手風(fēng)段每和戰(zhàn)會(huì)滔計(jì)宇政以策論，飾制雷定妄設(shè)翻計(jì)趴原惹則百和拴設(shè)勢(shì)計(jì)辮驗(yàn)揮收葵標(biāo)只準(zhǔn)敗，弓落溫實(shí)嘆設(shè)逝計(jì)轉(zhuǎn)人蹲員則，繼安負(fù)排枕設(shè)銅計(jì)皺進(jìn)層度2粥.設(shè)覽計(jì)濟(jì)階患段等（嗽主風(fēng)體挺）確質(zhì)定共會(huì)萬計(jì)想制升度釋的女框視架桂結(jié)心構(gòu)熔設(shè)錯(cuò)計(jì)必人樓員蹦按長分機(jī)工劍進(jìn)極行寺具靈體負(fù)設(shè)浸計(jì)3備.試咳行挑修洪正附階扣段查傘缺演補(bǔ)挪漏儀，壓改抖進(jìn)餃優(yōu)禁化】4溪.定穩(wěn)稿譜頒折布木階慣段總東則會(huì)援計(jì)暫組甚織隊(duì)機(jī)司構(gòu)會(huì)柿計(jì)丙核煎算燙報(bào)裹告各屆類簽業(yè)蠅務(wù)乏會(huì)咬計(jì)飽處價(jià)理狠程藥序附繡則其宗他余會(huì)援計(jì)際制摸度第櫻四幸節(jié)肢會(huì)點(diǎn)計(jì)哈制灑度沿設(shè)抄計(jì)勤的有方航法一爽、屯實(shí)喇地究調(diào)喜查拼方艘法裁（象準(zhǔn)華備軋階宋段閃）實(shí)駛地石觀茫察名：盾了毫解匪企而業(yè)則的殲生賤產(chǎn)略設(shè)姓備洪狀研況河，定現(xiàn)域有廢會(huì)額計(jì)麗科暴目唐等崗敘位脈訪疫問翅：趴了織解碌企場(chǎng)業(yè)糟組暗織便結(jié)潔構(gòu)啦、齒業(yè)立務(wù)犯流級(jí)程脹、渡會(huì)何計(jì)句崗急位堡責(zé)鍛任粱制瓦等售；呢對(duì)午崗億不辛對(duì)曾人鑼；塵單貪獨(dú)照談令話開匯座筑談年會(huì)殲：吉全懸面仙了線解該；豪征狗詢池意信見問悅卷撿調(diào)搶查桐：胸設(shè)結(jié)計(jì)狂人潛員狀多膽或更普蘇遍留性恐意仁見索乘要灶文知檔桌：蠟向泉目至標(biāo)愿企晃業(yè)浩或蠅有鄉(xiāng)豐關(guān)太人幕員沸索圣要二痰、勵(lì)分野析酒研赤究沿方溉法廳（嚇描差述品會(huì)最計(jì)勤制膠度本）文傷字傻說氧明抱法(使夾用狀最緊多)宮:行擴(kuò)文鎖規(guī)姐范絲式、泡定旨義拼嚴(yán)套謹(jǐn)糠、出語祖言欠確前切喪、幸通僅俗玻易夏懂唱、咸表此達(dá)抄完許整同；表盒格蛙法貫：草表毯格既尺灑寸漆要乖統(tǒng)吃一房誠；銜表燦格麥劃澡線鍋要兆標(biāo)非準(zhǔn)表停格隙制亮作杏控管制障（墳申誘請(qǐng)?zhí)m審帶批敲程妙序綠）流嶺程踩圖麻法扔：燙框租圖桑式由流席程搞圖釀；兔符腰號(hào)掩式萬流巴程琴圖第債二團(tuán)章隊(duì)企列業(yè)編會(huì)漢計(jì)裕制牌度圖的滴總昏體厘設(shè)旁計(jì)第刺一赤節(jié)培企奪業(yè)天會(huì)米計(jì)胞制次度激總跳體店設(shè)籮計(jì)圖的棒要旦求彩和紹作識(shí)用第列二衛(wèi)節(jié)串企剖業(yè)燈會(huì)補(bǔ)計(jì)噸制筋度藝的尋總附體削設(shè)趁計(jì)巴的那內(nèi)冶容第柱三賀節(jié)年企捉業(yè)訊會(huì)套計(jì)圾制鐘度拋的惑總珠體籠設(shè)譯計(jì)統(tǒng)的包程瞎序?qū)W晴習(xí)貴重劈燕點(diǎn)祝：1、輩會(huì)同計(jì)碌制縮慧度妄總津體陪設(shè)涂計(jì)常的貫內(nèi)傭容2、絹會(huì)浮計(jì)純核欠算律形律式信的獲設(shè)獲計(jì)第左一核節(jié)爬企依業(yè)席會(huì)猴計(jì)殺制啦度糾總隊(duì)體期設(shè)耳計(jì)謹(jǐn)?shù)膸熞R求霧和崖作秧用一搞、雙企膏業(yè)賣會(huì)昂計(jì)言制功度藍(lán)總息體寄設(shè)劉計(jì)講的卡要旦求1、吳會(huì)林計(jì)滴制禿度曬總黃體勸設(shè)迎計(jì)勾的鳳含若義會(huì)肢計(jì)宏制螺度脊總復(fù)體萄設(shè)固計(jì)碎是色對(duì)邊所泊設(shè)妙計(jì)煮的遍會(huì)趙計(jì)菠制洞度建及脊設(shè)斃計(jì)組工如作標(biāo)做測(cè)出鋼全拴面趕安鉗排脆及資規(guī)射劃竿，享即饞事娘先壁有擊一怪個(gè)提受綱隸性累的罵規(guī)鴿劃例和棵指享南。井會(huì)脫計(jì)完制斤度武總私體雖設(shè)柴計(jì)沿實(shí)鏟際可上武是計(jì)解劃間階肉段，努其遇工田作奏重舉點(diǎn)鞋是非了辟解肢被臘設(shè)曾計(jì)占單菠位秩的苦基棗本話情肝況興和怨在水此擊基皮礎(chǔ)餅上駛完遭成折會(huì)票計(jì)往制脊度出的笑總果體限設(shè)懲計(jì)密任黨務(wù)跨。2、圖總南體歐設(shè)蓮計(jì)可要瓦解睬決蓄兩雜個(gè)喝方椅面判的撕問謝題（1）但對(duì)熔會(huì)慚計(jì)胞制鈴度著設(shè)條計(jì)仁的柱內(nèi)業(yè)容頌進(jìn)斃行底總秩體藏概佳括憤和榴總樂體虛規(guī)合劃（2）摸根拔據(jù)笑企養(yǎng)業(yè)山具驕體協(xié)情膽況絡(luò)，伐創(chuàng)恢新瓦設(shè)泰計(jì)墻思圣路澤，認(rèn)確筒定買設(shè)室計(jì)貿(mào)類邁型少與渾方絡(luò)式抬、高設(shè)賓計(jì)期方科案壩，截選堪擇叢設(shè)賊計(jì)泡手遙段獎(jiǎng)，罩根泄據(jù)煮設(shè)破計(jì)陰思工路歌、息設(shè)僑計(jì)裹驗(yàn)院收受標(biāo)庭準(zhǔn)a撕.設(shè)鴿計(jì)志類咐型杰與令方此式設(shè)程計(jì)嘴類拌型荷要方根舊據(jù)身企測(cè)業(yè)躁所蘋在卻行鞠業(yè)徑特刑點(diǎn)督、齒企總業(yè)虹經(jīng)作濟(jì)撒性養(yǎng)質(zhì)手、榜企慌業(yè)株規(guī)眼模址確役定先；翼設(shè)獸計(jì)胸方爪式滋：稿單冷獨(dú)軌設(shè)擠計(jì)陵、同共冊(cè)同賠設(shè)冊(cè)計(jì)短、材集雁體牌設(shè)譯計(jì)崖、鳴會(huì)要議私設(shè)孔計(jì)跡。b紅.設(shè)木計(jì)視方呈案慰：佳全絕面戀設(shè)蝦計(jì)曾、寇局初部緣瑞設(shè)籌計(jì)c憤.設(shè)梁計(jì)桃手清段嘴：加工聚具閣或避方刊法d查.設(shè)控計(jì)末思性路刊：將自嫩上箱而刮下/自答下功而深上即，誘逐商一免設(shè)栽計(jì)勢(shì)或跪平辟行下設(shè)鑼計(jì)筍，敞會(huì)崗計(jì)錦政嗽策底的栗選臥擇e禿.設(shè)迎計(jì)呢驗(yàn)胞收鋤標(biāo)原準(zhǔn)炊：仔衡嘴量餅標(biāo)懷尺犧（編內(nèi)努容凝上卸合煎規(guī)臟、遵合啊法劣、溉系淡統(tǒng)夸、恢完眉整澇；稍運(yùn)飼作短起寄來徹實(shí)府用犯、弊高胸效趁、周成等本勢(shì)低榴、血便聯(lián)捷旦、中準(zhǔn)潑確惱）二揀、久總陽體棵設(shè)知計(jì)大的倉作號(hào)用（1）斥總鮮體蘆設(shè)渾計(jì)枯是蓮進(jìn)此行蘇具純體語設(shè)封計(jì)訓(xùn)的基腹礎(chǔ)總飛體俊設(shè)繡計(jì)科做黑出巷規(guī)亂劃扁之什后補(bǔ)，寸具繩體餅設(shè)趟計(jì)釀時(shí)舟就托可蔥根銀據(jù)旅這禽些釀規(guī)捎劃爽進(jìn)崖行回。（2）絮保澇證目會(huì)燭計(jì)殼制蔑度美具帶體傭設(shè)濤計(jì)滿的適的用昌性刺和刺可戶行適性會(huì)少計(jì)日制交度避設(shè)猴計(jì)底總靠體廳設(shè)栗計(jì)責(zé)考狐慮角了榮與爺設(shè)召計(jì)它會(huì)蛇計(jì)歲制樂度釀相紙關(guān)謝的枯制蜂度今的覆內(nèi)晝?nèi)莨?，榨能訴對(duì)堵其勻相悼互慣聯(lián)跪結(jié)須之漂處卻采屋取鎮(zhèn)協(xié)金調(diào)規(guī)一鴉致齊的松辦易法冠，悉使詞企錯(cuò)業(yè)木各考項(xiàng)強(qiáng)制障度成之宅間耽相尿互漂銜濕接屬，寫同議步啟進(jìn)餓行刺，帝構(gòu)盛成究完鐵整舟的賤會(huì)眠計(jì)達(dá)制覺度瓣體爬系庫。（3）預(yù)保惜證憂會(huì)中計(jì)拳制約度鉛的得具尺體離設(shè)行計(jì)盈有魄序津進(jìn)遞行總脅體槐設(shè)持計(jì)走中醋，肉對(duì)出會(huì)蕉計(jì)眉制色度叮設(shè)續(xù)計(jì)素中常各院部妖分瘡的輛基腐本軋內(nèi)等容倡和廉相胸互謠之尊間鐘的甚關(guān)籍系稼都煉做個(gè)了覽指鈔導(dǎo)身性安規(guī)魯定貴并添提檢出甚了截設(shè)蓮計(jì)抗要攔求什。第糠二捆節(jié)告會(huì)淘計(jì)領(lǐng)制雕度忠總系體動(dòng)設(shè)邀計(jì)佩的頸內(nèi)述容1、天提擁高璃企款業(yè)算經(jīng)餃營祖管類理春水緞平財(cái)建纖議瘋的壺設(shè)濟(jì)計(jì)2、職會(huì)疏計(jì)格機(jī)趴構(gòu)叛和法人丑員竹配伏備鬼的蹄設(shè)搏計(jì)3、膨會(huì)變計(jì)蕩核寶算真形哨式牽的蜓設(shè)拜計(jì)4、匠財(cái)失產(chǎn)打核槍算映及碰其疑管侮理透制老度伍的頑設(shè)隨計(jì)5、曠成吹本遙費(fèi)紹用盤核概算甚及衰其抹管你理郊制境度吧的條設(shè)壯計(jì)6、蠟其駕他越會(huì)若計(jì)家管紡理死制抽度例的吃設(shè)極計(jì)7、例完高成身企槐業(yè)斤會(huì)謝計(jì)胳制區(qū)度豈設(shè)著計(jì)安時(shí)租應(yīng)構(gòu)提雅交收的條資向料一我、替提梨高偷企啟業(yè)先經(jīng)壩營述管喊理史水伐平懲建渣議珍的窩設(shè)讀計(jì)會(huì)次計(jì)憶制兆度刪與共企膀業(yè)廣的綁各姑項(xiàng)犯管旱理貧制脊度望相默互拍聯(lián)墳系將。劃企桿業(yè)爐的堡各洽項(xiàng)病管裝理陳制墳度則的帆建亂立用健竹全葉是萄企識(shí)業(yè)麗會(huì)斯計(jì)訓(xùn)制柄度江設(shè)姜計(jì)寇的貴前宰提系和下必盲要割條瞎件黃。二勵(lì)、全會(huì)設(shè)計(jì)闊機(jī)歌構(gòu)馬和煩人會(huì)員候配模備杯的祥設(shè)櫻計(jì)會(huì)澡計(jì)磨機(jī)紐奉構(gòu)談的輛設(shè)牌計(jì)笨有巡壽三慕種去情電況斤：1、賢設(shè)掘置離專桌門貫機(jī)伶構(gòu)今和借專顧門囑人均員沿。2、逼不紗設(shè)懼專趙門仔機(jī)騙構(gòu)觸但已有啟專村門腦人徑員友。3、殺不結(jié)設(shè)桌專抄門診機(jī)銷構(gòu)喝和綁人焰員敘，腐委減托池外濾部震機(jī)蜂構(gòu)血代足理缺記潔賬瀉。三秧、緞會(huì)云計(jì)茂核套算糞形籃式度的姿設(shè)筑計(jì)1、會(huì)礎(chǔ)計(jì)慶科收目的情設(shè)情計(jì)（1）粉會(huì)糾計(jì)胖科持目寨的屋核我算梁內(nèi)惜容惠應(yīng)念符折合初包嘉括款會(huì)冊(cè)計(jì)鞏準(zhǔn)謊則臉在藝內(nèi)澆的涼國嫂家性統(tǒng)捐一應(yīng)會(huì)悶計(jì)震制等度甲規(guī)風(fēng)定品。（2）姑應(yīng)低能局滿蟻?zhàn)闶幑乐浦榻y(tǒng)寸一柄會(huì)恩計(jì)親報(bào)朽表吊的按要載求嫌。2、會(huì)購計(jì)醉憑羞證蛛、技賬浮簿的稻設(shè)就計(jì)一呀般別小龍型傾企若業(yè)猜和攤業(yè)也務(wù)烤比乞較這簡巡壽單紹的氣中抹型士企合業(yè)己信身封甚可設(shè)直爺接趕購禽買禾記桂賬升憑爽證耳和易會(huì)惑計(jì)晨賬宵簿孝。大沉中疑型爽企捎業(yè)融可廳自窩行計(jì)設(shè)吵計(jì)戰(zhàn)和室印哀制漿會(huì)太計(jì)潛憑襯證杯和莖會(huì)堅(jiān)計(jì)地賬紐奉簿灶。3、會(huì)叼計(jì)惱報(bào)省表的春設(shè)倡計(jì)對(duì)蝕外霧報(bào)囑送晶的漆報(bào)姥表朋應(yīng)宇按丈統(tǒng)時(shí)一加規(guī)屈定誦和蕉要帖求先去錫做速。對(duì)天內(nèi)紡報(bào)逗表急的烈設(shè)毀計(jì)諒要蟻與獎(jiǎng)國刮家翠統(tǒng)競(jìng)一頸規(guī)隆定車的河報(bào)秧表恰的避核剃算殼口冶徑偉一胞致忍。4、賬擺務(wù)炮處葡理睛程蔽序的賊設(shè)卡計(jì)賬和務(wù)銀處泊理固程革序拘：燈從棉填角制裕會(huì)歐計(jì)這憑守證伴、些登充記竿賬緩簿咳到幟編撲制和會(huì)甲計(jì)妹報(bào)糠表述的另整活個(gè)豎過柿程鍋。5、嶄提料出吩責(zé)魄任酷會(huì)刪計(jì)剩、粘電規(guī)算火化阻會(huì)尾計(jì)破、須管撈理棕會(huì)鍋計(jì)英的圣設(shè)矮計(jì)仇思褲路廢。四旦、也財(cái)嫩產(chǎn)課核碰算吧及耽其寶管濃理均制殲度承的選設(shè)懸計(jì)對(duì)五本潤問梁題蚊的先學(xué)川習(xí)床要妖結(jié)姨合懸后升面土各捆具劣體漫章碎節(jié)慈的紅詳閥細(xì)灣講加解吸。1、爪貨路幣隊(duì)資茄金2、躲原汗材聾料3、搖庫戰(zhàn)存降商本品4、甩固梨定纖資令產(chǎn)五桃、妻成志本傅費(fèi)若用比核刻算乖及壤其預(yù)管炎理真制里度汪的而設(shè)承計(jì)不頌同倉類遍型浮的蜜企鳥業(yè)升，跑其狠成紅本泥費(fèi)誤用理的高核陽算儉方賴法陸不尼同六街、抵其褲他妨制胡度鋼的撲設(shè)盛計(jì)如腿資俯金翅收概支令審秧批記制桂度快、館物習(xí)資晝計(jì)喝量骨驗(yàn)衡收行制旦度標(biāo)等七動(dòng)、礦完浴成蹲企都業(yè)援會(huì)秀計(jì)蠶制響度哈設(shè)鹿計(jì)渾時(shí)忙應(yīng)決提壩交孝的閱資爭料第冶三傳節(jié)薪企茫業(yè)班會(huì)確計(jì)壺制甜度賤總犧體坐設(shè)麗計(jì)匯的梳程負(fù)序一暫、榆調(diào)令查虜研棵究點(diǎn)收裙集輩資局料（毯一宰）詳調(diào)頓查溉研飛究慕內(nèi)壇容1、就調(diào)舒查漫內(nèi)磚容識(shí)取辮決遠(yuǎn)于盜會(huì)判計(jì)職制釣度睡設(shè)千計(jì)握的肺方偽案全裙面躬設(shè)脫計(jì)爭：福全痕面什的緩資肥料局便部廉設(shè)號(hào)計(jì)秀：凈與陣設(shè)更計(jì)攻有根關(guān)窮的騰資唱料修壁訂宗性李設(shè)夏計(jì)販：楊現(xiàn)這行腔制品度站不流適竹用逢的軌方頓面2、設(shè)必欄須泥與耐生劑產(chǎn)課經(jīng)柔營餓特糞點(diǎn)僚相棄結(jié)琴合（袋二彈）鬧調(diào)劣查腳研燭究對(duì)收嫌集司資唇料琴的怨具乎體病內(nèi)銷容1、店企棋業(yè)定組旨織燦機(jī)絮構(gòu)能和功管蠻理項(xiàng)方柴面推的奮歷城史短和暫現(xiàn)鄰狀淘情聞況2、勵(lì)企玩業(yè)驗(yàn)制鳳度星的屈管益理烤和姻執(zhí)如行期情郵況3、業(yè)企務(wù)業(yè)耕生掛產(chǎn)避經(jīng)等營喜的輪情顫況4、食企易業(yè)燈財(cái)負(fù)會(huì)段工芽作土的柴現(xiàn)家狀沫及墾其炊問風(fēng)題5、別資勁產(chǎn)根管韻理念情濁況6、雁計(jì)廟劃焰、右預(yù)著算樂、峽勞距資赴、朝統(tǒng)困計(jì)擁情緒況（撿三錢）卻調(diào)剪查必研持究頃的授方望法1、泡現(xiàn)嫌場(chǎng)鞋觀做察縫、雅詢劇問移、恒個(gè)遙別沫訪微談瘋、危組歸織夸座灑談鉤會(huì)2、松廣牢泛扛收摟集閣和哄查劫閱夸企添業(yè)味已外有脅的尤制李度徹、良文也件物、永圖奮標(biāo)扭等危資痰料3、劑整鑒理漆分絮析視調(diào)死查帳資破料化，超邊店設(shè)淘計(jì)遙邊尤調(diào)互整二兔、霞確跑定腿設(shè)聾計(jì)判類尸型鑼和膝設(shè)亮計(jì)兄方紛案三筋、艦選涉擇梨會(huì)宇計(jì)站政它策釀和謹(jǐn)設(shè)鋒計(jì)河手院段（茂一并）茫選鋼擇植會(huì)豈計(jì)騰政織策致應(yīng)秀處殖理騰好廊幾劇個(gè)嫌關(guān)甩系1、除穩(wěn)匙定同性侵與濁調(diào)只整搶性垂的娃關(guān)紙系會(huì)糖計(jì)歷政房誠策仔不摧能厲絕肅對(duì)旁穩(wěn)燦定位不竟變妹，架只峰能職在夜一款定捎時(shí)希期棉和態(tài)一仁定枕環(huán)職境異下瞎保拜持型相夫?qū)Χǚ€(wěn)慢定鈴不槐變羅。眉在認(rèn)國蛛家狀法資律堅(jiān)或隸統(tǒng)熟一淋會(huì)躍計(jì)薪制新度焦發(fā)鼓生量變椒動(dòng)顫時(shí)仆，善隨順之量予察以著變臉更韻，瞎企框業(yè)繳如躬果碗認(rèn)頂為協(xié)自絕行盡決憶定餓變顧更矩信膜封犬政購策往能社夠胸提符供尾更邪可戀靠唐、否更錄相濫關(guān)葬的乖會(huì)蠶計(jì)缺信知息滅時(shí)金，授也涌可封變奮更歇，服并窗要枝遵艙循蜓謹(jǐn)自慎許性劍、民重幅要存性誕和兼實(shí)予質(zhì)丸重柴于焦形撞式奇的朋要甚求詳。2、侮成嫩本各與虎效超益震的縮慧關(guān)浴系（邁二犧）鈔設(shè)乒計(jì)輩手牛段漿的跑選珠擇四穗、廢制如定品設(shè)字計(jì)哪策晝略蔥和允設(shè)愈計(jì)鉆驗(yàn)?zāi)厥樟謽?biāo)接準(zhǔn)五規(guī)、侮編蛋寫殊會(huì)怠計(jì)挖制拔度已總思體凡設(shè)斧計(jì)海和腰具陰體弱的途設(shè)占計(jì)孫安到排六觀、曬提毀交燃會(huì)減計(jì)燒制蕩度渾總閘體頸設(shè)句計(jì)云文券本停，雨征辣求鞋意興見傳后冠修縱改扁定曉稿第繡三念章隨企烈業(yè)漲會(huì)蠢計(jì)噴組炸織姨機(jī)后構(gòu)皂與裙崗班位況職推責(zé)孤的周設(shè)同計(jì)第硬一泉節(jié)渠企椅業(yè)翼會(huì)桿計(jì)抵組都織汪機(jī)丘構(gòu)習(xí)設(shè)粒計(jì)第安二芳節(jié)據(jù)企補(bǔ)業(yè)塔會(huì)催計(jì)膨組湖織愉機(jī)公構(gòu)直內(nèi)檢部姿分墨工槍的廚設(shè)溝計(jì)賄模盾式第墊三賓節(jié)茶小燭型涼企鏈業(yè)堆會(huì)季計(jì)雕組背織骨機(jī)阿構(gòu)股和候崗躍位叢職產(chǎn)責(zé)盛的候設(shè)繪計(jì)第趕四蛇節(jié)呈大臭中國型懷企其業(yè)獲會(huì)歷計(jì)臭組賠織唇機(jī)緩構(gòu)才和惹崗苗位芹職潔責(zé)慨的鐮設(shè)凳計(jì)第精五提節(jié)扭企購業(yè)克集栗團(tuán)遺會(huì)扇計(jì)葉組雅織棋機(jī)李構(gòu)義和勿崗色位饒職引責(zé)冤的顧設(shè)紡計(jì)第啊六眨節(jié)喂內(nèi)薄部甚核脫算次下綠會(huì)衫計(jì)仇組之織吃機(jī)樸構(gòu)蹄和關(guān)崗曬位醉職掩責(zé)侄的售設(shè)掉計(jì)學(xué)狼習(xí)宮重木點(diǎn)類：1、仙企簡業(yè)賤會(huì)字計(jì)缺組澤織申機(jī)吊構(gòu)店與就崗轉(zhuǎn)位披職雜責(zé)柄的除設(shè)增計(jì)焦原爐則2、豬各哨會(huì)臟計(jì)糞崗樹位善的屬基應(yīng)本借職暫責(zé)一的、盼企析業(yè)蓬會(huì)飽計(jì)正組喘織薦機(jī)公構(gòu)熊的炮設(shè)刊置蠅形縣式各母單兄位呼應(yīng)狠當(dāng)話根芽據(jù)領(lǐng)會(huì)背計(jì)似業(yè)昏務(wù)臂的驚需坡要殃，茫設(shè)刺置會(huì)湯計(jì)僵機(jī)為構(gòu)或仗在妨有饒關(guān)謊機(jī)枯構(gòu)律中驢設(shè)專置會(huì)證計(jì)霧人磁員并術(shù)指資定會(huì)棕計(jì)拾主格管人及員仁，藏不暑具幫備套設(shè)貫置獅條奔件銹的脹，顏應(yīng)詢當(dāng)禾委誤托改經(jīng)綢批柳準(zhǔn)馬設(shè)百立牽從解事僑會(huì)督計(jì)登代汽理園記餐賬湖業(yè)驗(yàn)務(wù)如的餃中貿(mào)介靠機(jī)怖構(gòu)比代流理競(jìng)記話賬船。（虎一泥）油會(huì)歌計(jì)訴與知財(cái)室務(wù)梯合鄰并貨設(shè)固置緩形誼式它砍是風(fēng)將舉會(huì)所計(jì)剛對(duì)討資孤金揪運(yùn)酸動(dòng)踏的代核像算鎮(zhèn)、譜監(jiān)旺督沸職章能毀與搖財(cái)幟務(wù)穿管晃理債對(duì)筒資族金耗的數(shù)籌共集否、驗(yàn)調(diào)丙度階與艘分旅配撲職薄能傘統(tǒng)渾一死由書一名個(gè)毛部像門港來已履誰行窗的雪一抗種倦機(jī)鎮(zhèn)構(gòu)鄭設(shè)晶置廁形符式禁。適遭用養(yǎng)于孝中香小張企兔業(yè)通。第側(cè)一世節(jié)辰企墨業(yè)天會(huì)刻計(jì)削組笨織文機(jī)遙構(gòu)親的垃設(shè)掀計(jì)（吵二男）懇會(huì)疾計(jì)坡與掉財(cái)泰務(wù)陽分用開糞設(shè)陪置艦形蕉式會(huì)歸計(jì)義與纖財(cái)遷務(wù)濾分結(jié)別洗設(shè)恢置租是砍將差會(huì)倉計(jì)驅(qū)對(duì)是資鼻金蹤蝶運(yùn)土動(dòng)硬的吃反晨映羽、購監(jiān)稱督性職私能比與辦財(cái)臭務(wù)窯管婦理兆對(duì)家資鑒金大的?；I劍集慈、捷調(diào)疤度受與撿分胖配龜職轎能堂分木別轟由水會(huì)拳計(jì)爸部貍門做和牌財(cái)貨務(wù)龍部銅門育來雄履煤行霧的皇一墻種椒機(jī)怪構(gòu)訴設(shè)禁置沖形附式班。適眉用撿于腳大犬中母型耐企沾業(yè)夠及紐奉集夕團(tuán)蕩公懲司旬。二屬、材企妹業(yè)舒會(huì)喇計(jì)唇組舞織建機(jī)休構(gòu)界及章其漲崗蘆位肚職欠責(zé)拒設(shè)醒計(jì)柏的登原排則適應(yīng)性原則系統(tǒng)性原則責(zé)權(quán)對(duì)等原則控制性原則效率性原則

與企業(yè)生產(chǎn)經(jīng)營規(guī)模、特點(diǎn)和管理要求相適應(yīng)。小企業(yè)會(huì)計(jì)機(jī)構(gòu)應(yīng)相應(yīng)小些，會(huì)計(jì)人員相應(yīng)少些，分工也應(yīng)粗些。大中型企業(yè)應(yīng)單獨(dú)設(shè)置會(huì)計(jì)機(jī)構(gòu)，設(shè)立內(nèi)部崗位責(zé)任制，分工也應(yīng)細(xì)一些。集團(tuán)企業(yè)，它的會(huì)計(jì)組織機(jī)構(gòu)通常是一個(gè)獨(dú)立于其他管理部門的單位----財(cái)務(wù)公司。

會(huì)計(jì)組織機(jī)構(gòu)是企業(yè)經(jīng)營管理組織系統(tǒng)下的一個(gè)子系統(tǒng)，在設(shè)計(jì)時(shí)不僅應(yīng)注意會(huì)計(jì)工作的業(yè)務(wù)流程等組織環(huán)節(jié)及其崗位責(zé)任制的相互依存和相互制約的關(guān)系，而且還應(yīng)注意會(huì)計(jì)部門與其他職能部門的相互聯(lián)系。

指在設(shè)計(jì)會(huì)計(jì)崗位責(zé)任制時(shí)，必須明確規(guī)定第一位管理者應(yīng)負(fù)的職責(zé)，并相應(yīng)地賦予其一定的權(quán)利，做到有職必有權(quán)，有權(quán)必有責(zé)，權(quán)責(zé)對(duì)等。

指通過在經(jīng)營的關(guān)鍵環(huán)節(jié)設(shè)置必要的會(huì)計(jì)內(nèi)部控制制度，使企業(yè)會(huì)計(jì)組織機(jī)構(gòu)及其崗位責(zé)任制具有必要的查錯(cuò)防弊功能貫徹內(nèi)部控制制度。

指企業(yè)會(huì)計(jì)組織機(jī)構(gòu)及其崗位責(zé)任制的設(shè)計(jì)必須體現(xiàn)精簡、高效的要求，在保證會(huì)計(jì)信息質(zhì)量的前提下降低成本。第繼二奶節(jié)陪企秧業(yè)震會(huì)掉計(jì)恩組帝織奴機(jī)速構(gòu)辰內(nèi)蹦部宅分野工鍋的宰設(shè)柿計(jì)模似式1、類總君會(huì)絡(luò)計(jì)富師歪領(lǐng)童導(dǎo)愁下餐的劈燕集奏中俗核猛算咱模陪式它沈是希以礙會(huì)成計(jì)飄師雹為漫領(lǐng)孩導(dǎo)象，辭以稱會(huì)屬計(jì)瓣部卻（膏或響處登、引科潔）留經(jīng)加理豎（橡或靠處樓長舅、彎科驗(yàn)長雕）佛為費(fèi)主蚊管齊，醒以盡審注計(jì)匆部抱（逼或仁處宜、狠科香）基為盤專編職蝴監(jiān)偏督孝部限門蓄的購一阿種著會(huì)拳計(jì)堡工青作殿分刪工扒模明式你，捆一殃般柜適門用調(diào)于元大比中送型脹、前單腸獨(dú)秒設(shè)搶置晌總邀會(huì)近計(jì)否師尸崗魄位輝、磚會(huì)姥計(jì)炕與湯財(cái)尿務(wù)缸分其設(shè)的的句企安業(yè)文。2、鐘會(huì)圓計(jì)漠部瓶經(jīng)慎理貨領(lǐng)牧導(dǎo)擋下悅的坡集寶中潛核帆算揪模溉式它繞是貿(mào)以昨會(huì)響計(jì)阻部規(guī)經(jīng)帝理比為命領(lǐng)抬導(dǎo)叉的賀一彈種鞭會(huì)歌計(jì)豈工留作胞的切分蝴工爭模濫式伸，清一背般嬸適提用氏于徹中賭小晉型關(guān)、槳不瓦設(shè)應(yīng)置者總括會(huì)店計(jì)蓬師獻(xiàn)崗巧位間、拉會(huì)責(zé)計(jì)辭與錯(cuò)財(cái)塘務(wù)賊分趴設(shè)郵的像企撥業(yè)謀。3、濫財(cái)婆會(huì)宴主秋管泊領(lǐng)遍導(dǎo)傭下甩的洞集躁中勤核蘋算摸模阻式它東是剖以幼財(cái)齡務(wù)景與歐會(huì)憲計(jì)悲主齒管湊為典領(lǐng)即導(dǎo)針，疑并巧且喂通霧常加只巡壽設(shè)含財(cái)廢會(huì)榨主珠管降、點(diǎn)會(huì)賀計(jì)攪和價(jià)出障納涂等酸少秩數(shù)鐵幾淋個(gè)阻崗兆位獅的源一顯種腎會(huì)漂計(jì)顯工劫作出分雙工重模沃式猴。援一回般鏈適懲用貼于鬼小著型乓的且會(huì)菜計(jì)爐與呆財(cái)鹽務(wù)采合辭并梳設(shè)程置淹的黃企勉業(yè)翁。4、理總核會(huì)雪計(jì)坊師抱（做或古會(huì)采計(jì)敗部搜經(jīng)絨理單）駕領(lǐng)譯導(dǎo)鴉下冷的伸分嘩散睬核咳算把模溉式它叮是連以竄總裂會(huì)真計(jì)捏師伐為嗽領(lǐng)脫導(dǎo)放，踩下倒設(shè)閱財(cái)那務(wù)娃、剩會(huì)新計(jì)鮮、紗審紡計(jì)竄部什主堂管許，燭并閉將母一附些淚成畫本揪業(yè)柴務(wù)征核脂算臣或座者畜明朝細(xì)款核所算廣工記作籠交掃由勒分總廠補(bǔ)完刺成納的挨一禮種冶會(huì)侵計(jì)殘分挑工仇模洲式酒。第冰三畏節(jié)蛙小與型光企當(dāng)業(yè)耀會(huì)另計(jì)旨組滑織鉛機(jī)信構(gòu)啊和該崗時(shí)位依職施責(zé)淘的胃設(shè)供計(jì)一產(chǎn)、私小肚型蔽企緒業(yè)漁會(huì)株計(jì)味組賊織剝機(jī)松構(gòu)鼓設(shè)聰計(jì)（幕一玻）撕小功型爪企漿業(yè)秀會(huì)黨計(jì)抹組憑織句機(jī)營構(gòu)謹(jǐn)設(shè)滿計(jì)容特制點(diǎn)一菊般蛙采罷用會(huì)幻玉計(jì)梢與光財(cái)宮務(wù)荷合禍并設(shè)燭置旋形脈式孟，園當(dāng)帖財(cái)動(dòng)務(wù)金與盒會(huì)垃計(jì)王業(yè)軋務(wù)蛛量描稍啞大讓些遺，西并口且澇財(cái)頂務(wù)賴管戲理肚工賤作快日帽益圓復(fù)霜雜計(jì)和胞重蘇要迎時(shí)鐮，宜也趁可稱單蓄獨(dú)集設(shè)杯置木會(huì)華計(jì)攜部駝門記。（狠二搭）湯小借型坦企幼業(yè)帝會(huì)利計(jì)縫崗孝位毯設(shè)射計(jì)通畏常刑有刃會(huì)揮計(jì)韻主糾管享、臘出年納褲、茶明挎細(xì)牙賬史會(huì)允計(jì)段、橫總矛賬任會(huì)揭計(jì)攤等威崗詞位費(fèi)。輸其俊中糠，煩“會(huì)漸計(jì)下主欺管辯可館兼蠅總瀉賬烤會(huì)鎮(zhèn)計(jì)雀，斯出裂納瓦人存員嫌不竄得幻玉兼胸管攏稽伸核陡、夏會(huì)橡計(jì)另檔叛案罵保應(yīng)管謙和肅收應(yīng)入幸、曉費(fèi)裹用土、觸債趟券窩債利務(wù)安賬膠目渴的輩登務(wù)帳合工將作。刪”（樓三殿）名小飄型刻企撿業(yè)嶄會(huì)傅計(jì)容機(jī)返構(gòu)擴(kuò)運(yùn)品作雕要盼求二蠶、仗小琴型失企鉛業(yè)舊會(huì)逢計(jì)尤崗拍位囑職餃責(zé)接的桃設(shè)亂計(jì)會(huì)福計(jì)慮崗喘位布責(zé)餐任爆制孤是駐指循明基確冠各興項(xiàng)牽會(huì)特計(jì)循工處作脖的流職養(yǎng)責(zé)撕范勞圍懼，健具訪體愈內(nèi)迷容鞠和看要敗求列，芝并帥落旺實(shí)旨到驗(yàn)每漲個(gè)犯會(huì)駛計(jì)漲工恐作滴崗潑位俊或私會(huì)尚計(jì)探人匆員尸的替一旨種行會(huì)惱計(jì)呼工折作溝責(zé)乒任默制犧度闖。各雁會(huì)斧計(jì)工崗趴位駝職陶責(zé)霉。會(huì)籠計(jì)龜主諷管前崗賞位殘、立出第納成崗休位夜、娛總幼分浸類街賬懼會(huì)瓦計(jì)扶崗警位昨、端明答細(xì)胳分兔類網(wǎng)賬付崗搖位例野如缺：小塘型爪企先業(yè)劉總土分繳類當(dāng)會(huì)辨計(jì)躁崗型位乓基精本號(hào)職秒責(zé)直有腦（?。〢垮.審航核絲式原乒始延憑閥證B靈.填擦制叢和鈔審平核直記在賬遞憑執(zhí)證C退.保廁管日各都種拆有焰價(jià)隔證而券D即.編滾制毒各隆種梳會(huì)娛計(jì)圣報(bào)系表E羅.編堪制治“攀應(yīng)幸付騾職梳工附薪鏡酬握分腹配始表席”答腐案施：A只B棟D抱E第殿四概節(jié)慨大供中崖型棋企沉業(yè)黑會(huì)朗計(jì)恢組振織將機(jī)萌構(gòu)悄和議崗館位再職自責(zé)矛的啟設(shè)鄰計(jì)一枯、僵大顆中桐型蛛企折業(yè)押會(huì)壺計(jì)作組熟織導(dǎo)機(jī)謝構(gòu)油的爪設(shè)寺計(jì)（形一候）浩設(shè)石計(jì)槍特舌點(diǎn)岡：優(yōu)適爛宜頃采暢取會(huì)丘計(jì)梳與粗財(cái)肝務(wù)踐分禽設(shè)彈模摧式，蹄即譽(yù)使搶采把用特會(huì)寨計(jì)石與塌財(cái)傻務(wù)籍合況并師設(shè)依置撒模研式廈，且會(huì)勇計(jì)穩(wěn)人訴員偏也鑒必錘然定相無應(yīng)襖增斃多臣，腸會(huì)愁計(jì)由機(jī)宣構(gòu)桿較齡大邊，輩分姜工分較講細(xì)錘。國撲有找的結(jié)和探國丸有博資盤產(chǎn)褲占耳控濃股清地映位惕或幕主獲導(dǎo)膠地義位妥的震大比、鹿中燭型汪企雙業(yè)帝必擦須蔑設(shè)雀置偏總牛會(huì)緩計(jì)持師特。（階二掙）計(jì)崗矩位說設(shè)淚計(jì)聯(lián)：一緊崗搏多遞人（吼三古）撲大誕中好型呢企捐業(yè)柳會(huì)陜計(jì)誤機(jī)燒構(gòu)勺運(yùn)懂作嘩要財(cái)求1、達(dá)總卸會(huì)骨計(jì)果師隨職導(dǎo)責(zé)弱制闊，啟由情總矛會(huì)鞋計(jì)礙師蘆領(lǐng)匹導(dǎo)糟下勒的因分及散盟核猛算位模同式泛，諸并舟組羽織鉤領(lǐng)遣導(dǎo)餐本堤企移業(yè)竹的鼻財(cái)雀務(wù)溪與斜會(huì)揀計(jì)調(diào)的我管跳理霜工印作圣。2、達(dá)財(cái)企會(huì)丙主悶管才負(fù)贏責(zé)督制甲，仆在堅(jiān)總飲會(huì)量計(jì)懸?guī)燇H領(lǐng)響導(dǎo)腥下烤，頂負(fù)筐責(zé)壇本喇企臉業(yè)描的聚具費(fèi)體梯財(cái)匪會(huì)粒工混作炕，修組忍織患開飼展意會(huì)費(fèi)計(jì)臉核宰算懇和乳會(huì)雹計(jì)拴監(jiān)扯督咽。第知五稻節(jié)蓋企永業(yè)撿集商團(tuán)疲會(huì)逃計(jì)短組曾織召機(jī)捉構(gòu)挑和完崗薦位鋼職息責(zé)腹的泛設(shè)疏計(jì)一封、灑企岔業(yè)衡集盲團(tuán)雅會(huì)慮計(jì)散組鴿織伍機(jī)槳構(gòu)塘的納設(shè)椒計(jì)企屢業(yè)毀集存團(tuán)概燭念積：究由厚母匹公墻司捏及豈其填控晉股礦子查公光司伴、蠢分獨(dú)公宗司粉和霉其誤他灣分被支吳機(jī)厘構(gòu)數(shù)組蔥成高的派企皇業(yè)幅聯(lián)壺合竹組圣織適。易以牧母桌公聚司嗽為撇核鐵心旬。圣其午中敘，細(xì)母燥公浮司珠和補(bǔ)子菊公堆司成是頂獨(dú)幻玉立激企使業(yè)童法班人吩，凍企氣業(yè)燭集烏團(tuán)丈本宅身廁不濤是謹(jǐn)法逢人境，皇下銜屬反分漆公讀司娃及麥分踏支皆機(jī)雁構(gòu)糕也潮不形是遼法解人刃。特鋤點(diǎn)別：漠規(guī)湖模撲大酬型巧化購，帳經(jīng)倆營愧多苗樣弓化粒。破設(shè)跨計(jì)元時(shí)還要刻考蔥慮與資滋本諸國灑際麥化冷的是特磚點(diǎn)寧。一念、釘企鐵業(yè)痕集翠團(tuán)筍會(huì)別計(jì)礎(chǔ)組始織外機(jī)魄構(gòu)濤的前設(shè)杠計(jì)（忘一襪）升與誕大波中擾型店企卸業(yè)傲組乓織鄙機(jī)漲構(gòu)袋設(shè)半計(jì)勇的赤相兆同陸點(diǎn)蔽都累是煮根鄙據(jù)松經(jīng)廊營壇規(guī)稻模復(fù)和辜范促圍萬的加大蒸小雅、進(jìn)經(jīng)噸營泰過當(dāng)程刃和退企金業(yè)復(fù)組慶織距形腹式閱的粒特認(rèn)點(diǎn)到及療管恢理詳要尸求拖，參采展取泡會(huì)蘋計(jì)阻與撫財(cái)草務(wù)符分秧設(shè)燥模稀式父或亡合賴并貿(mào)設(shè)搞置蹦形龍式剛，宿并洋在折其柴內(nèi)全部挑設(shè)白置臨相塞應(yīng)吃的待機(jī)鎮(zhèn)構(gòu)校和務(wù)崗穿位凱。（卵二蘭）葡大耕中利型蚊企菊業(yè)補(bǔ)組坑織掌機(jī)羊構(gòu)著設(shè)伴計(jì)肥的求不屬同角點(diǎn)企使業(yè)黨集厘團(tuán)僚的兔財(cái)痕務(wù)約會(huì)飯計(jì)姜職盟責(zé)賴范號(hào)圍船更喂大旺、竟分賢工猛更喚細(xì)教，漿并裙且塑往窩往如還漸需灰要捎在脊其猛下夠?qū)夔P分瞎公乳司財(cái)和欄分注支蹦機(jī)糖構(gòu)挺設(shè)娛置轟財(cái)求務(wù)酸會(huì)根計(jì)漏部坡門郵。（