會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件

會(huì)計(jì)基礎(chǔ)工作規(guī)范會(huì)計(jì)基礎(chǔ)工作規(guī)范1會(huì)計(jì)工作基礎(chǔ)規(guī)范馬傳麗會(huì)計(jì)工作基礎(chǔ)規(guī)范會(huì)計(jì)工作基礎(chǔ)規(guī)范2會(huì)計(jì)基礎(chǔ)工作規(guī)范總則會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員會(huì)計(jì)核算四、會(huì)計(jì)監(jiān)督會(huì)計(jì)基礎(chǔ)工作規(guī)范3第一章總則根據(jù)《中華人民共和國(guó)會(huì)計(jì)法》的有關(guān)規(guī)定,制定本規(guī)范。國(guó)家機(jī)關(guān)、社會(huì)團(tuán)體、企業(yè)、事業(yè)單位、個(gè)體工商戶和其他組織的會(huì)計(jì)基礎(chǔ)工作,應(yīng)當(dāng)符合本規(guī)范的規(guī)定。第一章總則4第一章總則依據(jù)有關(guān)法律、法規(guī)和本規(guī)范的規(guī)定,加強(qiáng)會(huì)計(jì)基礎(chǔ)工作,嚴(yán)格執(zhí)行會(huì)計(jì)法規(guī)制度,保證會(huì)計(jì)工作依法有序地進(jìn)行。單位領(lǐng)導(dǎo)人對(duì)會(huì)計(jì)基礎(chǔ)工作負(fù)有領(lǐng)導(dǎo)責(zé)任第一章總則5會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員0F機(jī)構(gòu)設(shè)置、人員資格、管理制度等會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員6、會(huì)計(jì)機(jī)構(gòu)設(shè)置原則●設(shè)會(huì)計(jì)機(jī)構(gòu)●單位規(guī)模的大小會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)●經(jīng)濟(jì)業(yè)務(wù)和人財(cái)務(wù)收支的繁簡(jiǎn)是否單·不設(shè)會(huì)計(jì)機(jī)構(gòu)獨(dú)設(shè)置會(huì)計(jì)主管A●經(jīng)營(yíng)管理的」會(huì)計(jì)機(jī)構(gòu)不設(shè)會(huì)計(jì)要求代理記賬、會(huì)計(jì)機(jī)構(gòu)設(shè)置原則7第二章會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員8會(huì)計(jì)人員上崗應(yīng)具備會(huì)計(jì)從業(yè)資格,并接受崗位培訓(xùn)和后續(xù)教育8會(huì)計(jì)人員上崗、調(diào)離需經(jīng)部門會(huì)計(jì)主管同意第二章會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員8二、會(huì)計(jì)人員任職條件一般會(huì)計(jì)人員會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人或會(huì)計(jì)主管人員1取得會(huì)計(jì)從1.取得會(huì)計(jì)從業(yè)資格證書,還應(yīng)當(dāng)具備會(huì)計(jì)師業(yè)資格證書以上專業(yè)技術(shù)職務(wù)資格2思想道德好或者從事會(huì)計(jì)工作3以上經(jīng)歷。3.其他條件2.思想道德好3.其他條件二、會(huì)計(jì)人員任職條件9、會(huì)計(jì)人員任職條件會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人或會(huì)計(jì)主管人員其他條件:、熟悉國(guó)家財(cái)經(jīng)法律、法規(guī)、規(guī)章和方針、政策,掌握本行業(yè)業(yè)務(wù)管理的有關(guān)知識(shí);有較強(qiáng)的組織能力3、身體狀況能夠適應(yīng)本職工作的要求、會(huì)計(jì)人員任職條件10、會(huì)計(jì)崗位設(shè)置根據(jù)會(huì)計(jì)業(yè)務(wù)需要設(shè)置會(huì)計(jì)工作崗位:8崗位一會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人或者會(huì)計(jì)主管人員,出納,財(cái)產(chǎn)物資核算,工資核算,成本費(fèi)用核算;財(cái)務(wù)成果核算,資金核算,往來(lái)結(jié)算,總帳報(bào)表,稽核,會(huì)計(jì)檔案管理等?？梢砸蝗藣?、一人多崗或者一崗多人;、會(huì)計(jì)崗位設(shè)置11會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件12會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件13會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件14會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件15會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件16會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件17會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件18會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件19會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件20會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件21會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件22會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件23會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件24會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件25會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件26會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件27會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件28會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件29會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件30會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件31會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件32會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件33會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件34會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件35會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件36會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件37會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件38會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件39會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件40會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件41會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件42會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件43會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件44會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件45會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件46會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件47會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件48會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件49會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件50會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件51會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件52會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件53會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件54會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件55會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件56會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件57會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件58會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件59會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件60會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件61會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件62會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件63會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件64會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件65會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件66會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件67會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件68會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件69會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件70會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件71會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件72會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件73會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件74會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件75會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件76會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件77會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件78會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件79會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件80會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件81會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件82會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件83會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件84會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件85會(huì)計(jì)基礎(chǔ)工作規(guī)范87張課件8651、天下之事常成于困約，而敗于奢靡?！懹?/p>

52、生命不等于是呼吸，生命是活動(dòng)。——盧梭

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