最新《會(huì)計(jì)基礎(chǔ)工作規(guī)范實(shí)施細(xì)則》

1、1目錄目錄北京市會(huì)計(jì)基礎(chǔ)工作規(guī)范實(shí)施細(xì)則...............................................................................................1第一章總則...................................................................................................

2、.......................1第二章會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員管理規(guī)范...............................................................................1第三章會(huì)計(jì)基礎(chǔ)工作一般規(guī)范.......................................................................................

3、....2一、《會(huì)計(jì)法》第七條規(guī)定：下列事項(xiàng)，應(yīng)當(dāng)辦理會(huì)計(jì)手續(xù)，進(jìn)行會(huì)計(jì)核算。.....2二、辦理會(huì)計(jì)事項(xiàng)要求書(shū)寫(xiě)正規(guī)的文字與數(shù)字。.......................................................3三、正確使用各種印章........................................................................................

4、...........4四、會(huì)計(jì)年度..................................................................................................................4五、會(huì)計(jì)核算本位幣..............................................................................

5、........................4第四章會(huì)計(jì)憑證規(guī)范..........................................................................................................5一、原始憑證規(guī)范.......................................................................

6、...................................5二、記帳憑證規(guī)范。......................................................................................................7第五章會(huì)計(jì)帳簿規(guī)范...............................................................

7、.........................................10一、根據(jù)會(huì)計(jì)制度規(guī)定，企業(yè)單位應(yīng)設(shè)置總帳、明細(xì)帳、日記帳。.....................10二、啟用會(huì)計(jì)帳簿，應(yīng)按以下規(guī)定執(zhí)行：.................................................................10三、會(huì)計(jì)人員要根據(jù)審核無(wú)誤的會(huì)計(jì)憑證登記會(huì)計(jì)帳簿。...............

8、......................11四、會(huì)計(jì)人員應(yīng)按照規(guī)定，現(xiàn)金、銀行日記帳按日結(jié)帳，其它帳戶按月、季、年結(jié)帳。............................................................................................................................12五、各企業(yè)單位必須堅(jiān)持對(duì)帳制度，做到帳證、帳帳、帳實(shí)相符。...

9、..................13第六章財(cái)務(wù)報(bào)告規(guī)范........................................................................................................14一、財(cái)務(wù)報(bào)告的一般要求..........................................................................

10、...................14二、會(huì)計(jì)報(bào)表................................................................................................................14三、財(cái)務(wù)情況說(shuō)明書(shū)......................................................................

11、..............................16四、審核財(cái)務(wù)報(bào)告........................................................................................................16第七章內(nèi)部會(huì)計(jì)管理制度規(guī)范.............................................................

12、............................16第八章會(huì)計(jì)工作交接規(guī)范.................................................................................................17一、會(huì)計(jì)人員變動(dòng)的交接.....................................................................

13、........................18二、企業(yè)單位隸屬關(guān)系變動(dòng)的會(huì)計(jì)交接.....................................................................19第九章會(huì)計(jì)檔案管理規(guī)范...............................................................................................

14、..19一、會(huì)計(jì)檔案的范圍....................................................................................................20二、會(huì)計(jì)檔案的整理、立卷.........................................................................................20三、

15、會(huì)計(jì)檔案的歸檔保管.............................................................................................22四、會(huì)計(jì)檔案的借閱使用.............................................................................................22五、會(huì)計(jì)檔案的保管期

16、限.............................................................................................23六、會(huì)計(jì)檔案的銷毀....................................................................................................23第十章附則........

17、................................................................................................................232算、資金核算、工資核算、成本費(fèi)用核算、往來(lái)結(jié)算、總帳報(bào)表、稅務(wù)核算、稽核、管理會(huì)計(jì)、會(huì)計(jì)電算化管理、會(huì)計(jì)事務(wù)管理等，這些崗位可以一人一崗，一人多崗或一崗多人。各單位可以根據(jù)行業(yè)特點(diǎn)、規(guī)模大小、業(yè)務(wù)繁簡(jiǎn)和人員多少

18、情況具體確定。四、各個(gè)崗位的會(huì)計(jì)人員在明確分工的前提下，要從整體出發(fā)，發(fā)揚(yáng)相互協(xié)作精神，緊密配合，共同做好會(huì)計(jì)工作。會(huì)計(jì)人員的工作崗位要有計(jì)劃地進(jìn)行輪換，以便會(huì)計(jì)人員能夠全面熟悉各項(xiàng)工作。但出納人員不得兼管稽核、會(huì)計(jì)檔案保管和收入、費(fèi)用、債權(quán)、債務(wù)帳目的登記工作；出納以外的會(huì)計(jì)人員不得經(jīng)管現(xiàn)金、有價(jià)證券和票據(jù)；會(huì)計(jì)主管人員不得兼任出納工作。實(shí)現(xiàn)會(huì)計(jì)電算化的單位，出納員、程序編制人員，不得兼任微機(jī)錄入工作，不得進(jìn)行系統(tǒng)操作。五、各單位領(lǐng)導(dǎo)

19、人要加強(qiáng)對(duì)會(huì)計(jì)工作的領(lǐng)導(dǎo)，以身作則，依法辦事，加強(qiáng)對(duì)在職會(huì)計(jì)人員的培訓(xùn)，要保證會(huì)計(jì)人員每年至少有12天的時(shí)間用于學(xué)習(xí)和培訓(xùn)。提高會(huì)計(jì)人員的政治素質(zhì)和專業(yè)素質(zhì)，培養(yǎng)高尚的職業(yè)道德。要對(duì)會(huì)計(jì)人員進(jìn)行考績(jī)，充分調(diào)動(dòng)會(huì)計(jì)人員的積極性，保持會(huì)計(jì)隊(duì)伍穩(wěn)定。對(duì)忠于職守、堅(jiān)持原則，做出顯著成績(jī)的會(huì)計(jì)人員，應(yīng)當(dāng)給予精神的和物質(zhì)的獎(jiǎng)勵(lì)。會(huì)計(jì)人員的任免應(yīng)嚴(yán)格按照《會(huì)計(jì)法》和北京市有關(guān)規(guī)定辦理。六、國(guó)家機(jī)關(guān)、國(guó)有企業(yè)、事業(yè)單位任用會(huì)計(jì)人員應(yīng)當(dāng)實(shí)行回避制度。單位

20、領(lǐng)導(dǎo)人的直系親屬不得擔(dān)任本單位的會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人、會(huì)計(jì)主管人員。會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人、會(huì)計(jì)主管人員的直系親屬不得在本單位會(huì)計(jì)機(jī)構(gòu)中擔(dān)任出納工作。需要回避的直系親屬為：夫妻關(guān)系、直系血親關(guān)系、三代以內(nèi)旁系血親以及配偶親關(guān)系。第三章第三章會(huì)計(jì)基礎(chǔ)工作一般規(guī)范會(huì)計(jì)基礎(chǔ)工作一般規(guī)范一、一、《會(huì)計(jì)法會(huì)計(jì)法》第七條規(guī)定：下列事項(xiàng)，應(yīng)當(dāng)辦理會(huì)計(jì)第七條規(guī)定：下列事項(xiàng)，應(yīng)當(dāng)辦理會(huì)計(jì)手續(xù)，進(jìn)行會(huì)計(jì)核算。手續(xù)，進(jìn)行會(huì)計(jì)核算。（一）款項(xiàng)和有價(jià)證券的收付；（二）財(cái)物的收