试论企业内部会计制度的设计

Discussion on Accounting System Design of Internal Enterprises

会计制度是对会计工作的规则、方法和程序所制定的规范性文件。我国现行的会计制度体系,从总体上来看分为两个层次,即国家会计制度和企业内部会计制度。本文进行论述是企业如何根据国家制定的会计法律制度,结合企业自身的生产经营特点和管理要求,设计出行之有效的企业内部会计制度。

The accounting system is a regulatory file made toward rules, methods and procedure of the accountant job. What this paper expounds is how the enterprises design the effective accounting system of the internal enterprises, according to the country＇s accounting legal system, combining the enterprises＇ own production and management characteristics and management expectancy.