财会部门内部职责划分及其人员配备合理化的研究

在相关的财务部门中涉及到的主要职能涵盖了会计核算、会计预算、会计决算、资金资产管理等，其中的会计核算包括制单与审核，对其部门在进行分析和决定相关政策的过程中可承担起作为基础的作用起到了关键性的影响，因此该发挥该职能的职位需要不少于两个人来承担以此来减少不必要的错误发生。预算与决算在一定程度上可帮各个企业和单位在进行财务会计过程中做好生产方面上的管理，同时能展现出安排的进程与状态，不过需要安排专门的工作人员对其进行收集与分析。而对资金资产的管理与各个企业单位的经济效益密切相关，在管理的过程中要切实做好进出登记与账目核算。在本文中具体分析了目前阶段中各个企业单位内的财务部门所存在的对于划分职能及分配人员的问题与不足之处并根据问题提出了相对应的解决措施，希望对有此方面问题的企业单位有所帮助。

The main function in the relevant financial departments involved in covering accounting, budget accounting, accounting, financial asset management, including accounting and audit system, the key influence on the sector can take as the basis in the process of analysis and decision of related policy role therefore, the play the functions of the position of not less than two people to bear in order to reduce unnecessary mistakes. To some extent, budget and final accounts can help all enterprises and units to manage production aspects in the process of financial accounting, and at the same time, can show the process and status of the arrangement, but we need to arrange special staffto collect and analyze them. And the management of capital assets is closely related to the economic benefits of each enterprise unit. In the process of management, we should do a good job in import and export registration and accounting. In this paper detailed analysis of the existing enterprises in each stage units within the financial sector for the problems and shortcomings of division of functions and the allocation of staff according to the problems and put forward corresponding solving measures, hope to have this problem to help enterprises.