Online Assignment 2012 Accounting System Design 01

I.1. Correct. Affected by the traditional concept of financial management, China's corporate finance and accounting institutions have long been combined into one, heavy accounting and light management, making it difficult to properly play the financial management function. However, with the in-depth development of China's economic system reform, the establishment of a modern enterprise system, financial management gradually standardized, scientific, independent, and the resulting set of independent financial management institutions, but also must be resolved from the theoretical and practical.　In the market economy, enterprise financial management is an open, dynamic, comprehensive management activities, in the whole enterprise management work has a pivotal position. Therefore, within the enterprise, the scientific setup of financial institutions and qualified financial management personnel reasonably employed, the function of financial management, has a very important significance. Enterprise financial institutions set up independently, is a new management model, need to be explored in the long-term practice, and to comply with the following principles.

a. Suitable for the actual principle. Financial institutions should be set up in line with the current situation of the form of business organization, to prevent the occurrence of a one-size-fits-all phenomenon. Generally speaking, large enterprises, especially joint-stock companies and other complex financial activities of enterprises, should be based on the need to set up independent financial institutions. And financial activities are relatively simple small and medium-sized enterprises, you can continue to take the financial and accounting institutions set up mode.

b . The principle of cost-effectiveness. The setup of the organization, it is necessary to spend a certain amount of cost, invest a certain amount of human, financial and material resources. This requires enterprises to weigh the pros and cons, only when the setup of the organization to bring benefits to make up for the costs spent, the setup of financial institutions is feasible.

c. Scientific and effective principle. Enterprise organization set up, has its own regularity and scientific, financial institutions must be set up in accordance with the principle of science, and at the same time to help improve management efficiency, to prevent institutional bloat, people floating in the matter.

d. System with the principle. Enterprise organization is a system, with a collection, relevance, environmental adaptability, functionality, dynamics and hierarchy and other characteristics, in the financial institutions set up, should be a systematic analysis, make a systematic design, so that the financial institutions and the relevant institutions, especially accounting institutions to work closely with the *** with the task of completing the enterprise management system.

e. Principle of international practice. Financial institutions set up, in consideration of the current situation of China's enterprises, at the same time, should draw on successful international experience, try to comply with international practice, in order to be more conducive to the international economy and convergence.

2. Correct. Accounting system not only regulates the accounting activities, but also describes the overall efficiency of the enterprise management system, and embedded with the enterprise internal control system. Accounting system designability is reflected in: 1. Accounting system should be compatible with the internal environment of the enterprise. Internal Control Guideline No. 1 - Organizational Structure, Internal Control Guideline No. 2 - Development Strategy, Internal Control Guideline No. 3 - Human Resources, Internal Control Guideline No. 4 - Social Responsibility, Internal Control Guideline No. 5 - Corporate Culture, and Internal Control Guideline No. 6 - Corporate Culture. Control Guideline No. 5 - Corporate Culture" **** with the definition of the internal environment, in the design of the accounting system will be related to the organic integration of the content.2, the accounting system can not be simply confined to the accounting system, which includes the design of the financial accounting system, the design of the cost accounting system, the design of the responsibility accounting system and the design of the accounting information system.3, the accounting system effective implementation mechanism The effective implementation of the accounting system depends on the complete accounting system. Effective implementation of the accounting system depends on the complete accounting operation system, which is related to the overall design of the accounting system, including accounting organization, accounting duties and staffing, accounting records management design and other aspects of the content. Enterprises through certain procedures and methods designed to complete the accounting system is usually expressed as a set of written documents with a standardized format.

3. Error. Its core function is to ensure the realization of the objectives of the enterprise financial reporting.

4. The textual description method is one of the most widely used methods of accounting system design, which uses written language to explain the use of the accounting system. It is described in words alone, such as the general description of the accounting system, accounting accounts and their use. The design of accounting vouchers and accounting books belongs to the tabular method.

II.

1. The role of the system of enterprise accounting standards:

1, improve the quality of accounting information, maintain the social and economic order

2, strengthen the constraints on the supply of information, which is conducive to decision-making by the public

3, is conducive to the improvement of the market economic system

4, can prompt listed companies to improve the quality of accounting

The role of the Application Guidelines of Accounting Standards:

1. Further interpret the meaning and concepts of the standards

2. Explain the related difficulties

3. Explain in detail the new accounting entries, etc., and improve the quality of accounting information

4. Facilitate the building of internal control, improve the company's Governance structure, is conducive to improving the level of corporate management

2. The balance sheet from a cross-section of the most centralized embodiment of the enterprise's corporate value since the creation of the whole process of the accumulation of investors' wealth and value-added. It not only reflects the past of an enterprise, shows its today, but also predicts its future.

Three, (a) accounting organization is to carry out and organization of accounting functions, composed of accounting staff. The establishment of a sound accounting organization and have a certain number and quality of accounting personnel, is to ensure that the accounting work of the enterprise is carried out normally, give full play to the accounting function, to achieve the accounting objectives of the important conditions. Accounting organization at all levels of financial and accounting supervisors and financial and accounting personnel is the main body of the accounting internal control system, for the provision of accounting information to play an important role. By designing a scientific accounting organization, the internal control of accounting can really play a role in the enterprise organization and help to strengthen the internal accounting control and supervision, and promote the legalization, compliance and rationalization of all economic activities of the enterprise, so as to achieve economy, efficiency and effectiveness. The design of the accounting organization and job responsibilities is an organic combination of scientific accounting setup, reasonable division of labor among accounting personnel, clear accounting job responsibilities, and a perfect accounting system.

(B) the principles of the design of accounting organizations and their job responsibilities

1, the principle of adaptability. With the scale of production and operation, characteristics and management requirements to ensure that the generation, processing and transmission of accounting information is true, reliable, timely and effective. Small business, accounting organizations should be correspondingly small, accounting staff correspondingly less, the division of labor within the organization should also be coarse. Large and medium-sized enterprises, large-scale operations, business volume, should set up a separate accounting organization, in order to organize the unit in a timely manner of economic activities and financial accounting, the implementation of effective accounting supervision. We also need to set up an internal job responsibility system to assess the performance of each responsibility center. The organization should be set up larger, more personnel, the internal division of labor should also be more detailed. Group enterprises, large scale, large business volume, involving more regions and industries, its accounting organization is usually a unit independent of other management departments - finance companies.

(C) centralized accounting model under the leadership of the accounting department manager

The accounting department manager as the leader of a division of labor model of accounting work. Accounting department can also be divided into a number of sub-departments or positions. Applicable to small and medium-sized, do not set up a chief accountant position, accounting and finance separate enterprises. Through the setup, the formation of a deputy plant manager or deputy manager in charge of finance as the leader, the manager of the accounting department as the supervisor, the various groups are responsible for the internal organization of the accounting agency.

(D) Centralized accounting model under the leadership of the head of finance and accounting

The head of finance and accounting as the leader, and usually only a few posts such as the head of finance and accounting, accounting and cashier model. Applicable to small accounting and financial setup of the enterprise. The division of labor in accounting and the setup of positions is relatively simple.