个体工商户的建帐管理

个体工商户建帐建制是新形势下加强税收管理和监督的重要手段，也是个体户加强经营管理，提高核算水平的需要。对个体工商户建帐，宜采取“抓大户、带一般，简单开始，循序渐进，逐步统一”的办法进行。根据目前税务征管力量不足，个体工商户经营方式复杂、文化素质低的情况，选择重点税收大户，选聘法制观念强、有一定文化水平和财会知识的人员担任财会工作，并由简单到正规逐步统一建帐方法。

如何做好个体工商业户的建账管理

国家税务总局国税发〔１９９７〕５３号《国家税务总局关于贯彻国务院批转的〈加强个体私营经济税收征管强化查账征收工作意见〉的通知》发出后，要求自１９９７年４月１日起在全国范围内普遍推进个体私营经济业户建账工作，强化查账征收。对此，各级税务机关都比较重视，...

实施建账监督管理 规范会计工作秩序——屏山县实行建账监管工作的调查

为了进一步整顿会计工作秩序，增强会计资料的合法、真实、完整、准确性，切实加强对地方企业行政及事业单位的会计管理，防止经济违纪现象的发生，促进县级经济健康发展，屏山县从１９９７年１月１日起，在全省率先实行建账监督管理，取得了明显成效。一、做法１．建立建...

Accounts receivable management research, take the construction industry for example

Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be increased by granting customers the privileges of making payment a month or more after the date of sale. The accounts receivable play significant important role in company＇ s flow of funds, lots of companies was bankrupted and going bankrupt because capital turnover is so bad in reality, so that how to strength the management of the accounts receivable becomes the key in the process of making the industry survive and develop. Especially the construction industry, it will produce a large amount of the accounts receivable because of the it ＇ s own character of whole industry. This text will to come up with the corresponding countermeasure by analyzing accounts receivable management situation and the influence to companies and forming causes.