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Jingdong book

会计制度设计（第3版）

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Jingdong book

会计制度设计（第3版）

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《会计制度设计（第3版）》在编写过程中，力求理论联系实践，注重规范性、适用性和通俗性。所谓规范性是指严格遵循国家有关的会计法规制度；所谓适用性，是指紧密联系企业的会计实践，着重阐述企业内部会计制度的设计原理与方法等。《会计制度设计（第3版）》以“设计”为主线，系统地阐述会计制度设计的基本理论、基本组织、基本方法与操作技能，力求理论联系实际，注重规范性、适用性和通俗性。
Author Description

李端生，男，土家族，湖南永顺县人，1963年生，中共党员。中南民族大学中文专业本科毕业，获文学学士学位。1999年华中科技大学新闻学专业研究生班结业。2007-2008年武汉大学新闻学院国内访问学者。2003-2007年曾任吉首大学文学与新闻传播学院分管科研工作副院长。现任该院新闻系主任、沈从文研究所秘书长、文艺学硕士点“文艺与传媒”研究方向研究生导师。兼任中共湘西州委宣传部新闻阅评组阅评专家。
目前担任吉首大学文学与新闻传播学院新闻学本科专业“新闻写作学”、“新闻编辑学”骨干课程教学和硕士生课程“中国报纸文艺副刊研究”教学。先后主持省校级科研与教研课题6项，参与5项。在中国文联出版社、中国文史出版社、光明日报出版社、青海人民出版社先后出版学术专著3部、学术论文集1部、新闻作品集1部，主编、参编教材2部。发表新闻学、传播学、沈从文研究及高等教育研究等方面论文60余篇。
Catalogue

第一章 会计制度设计综述
第一节 会计制度与会计规范体系
第二节 会计制度设计的意义、内容与原则
第三节 会计制度设计的种类和程序
第四节 会计制度设计人员的条件

第二章 会计工作组织制度的设计
第一节 会计工作组织制度的内窬与设计原则
第二节 会计机构的设置
第三节 会计人员的配备
第四节 会计档案管理制度的设计
第五节 会计工作交接制度的设计

第三章 会计科目的设计
第一节 会计科目设计概述
第二节 总分类科目的设计
第三节 明细分类科目的设计
第四节 会计科目的编号与使用说明

第四章 会计凭证的设计
第一节 会计凭证设计概述
第二节 原始凭证的设计
第三节 记账凭证的设计

第五章 会计账簿的设计
第一节 会计账簿设计概述
第二节 序时账簿的没计
第三节 总分类账簿的设计
第四节 明细分类账簿的设计
第五节 会计账簿其他内容的设计

第六章 会计报表的设计
第一节 会计报表设计概述
第二节 会计报表基本内容的设计
第三节 对外会汁报表的设计
第四节 对内会计报表的设计

第七章 账务处理程序的设计
第一节 账务处理程序设计概述
第二节 逐笔过账账务处理程序的设计
第三节 汇总过账账务处理程序的设计
第四节 汇总过账账务处理程序的应用举例

第八章 内部控制制度的设计
第一节 内部控制制度设计概述
第二节 货币资金业务内部控制制度的设计
第三节 采购业务内部控制制度的设计
第四节 资产盘存业务内部控制制度的设计
第五节 销售业务内部控制制度的设计
第六节 对外投资业务内部控制制度的设计
第七节 筹资业务内部控制制度的设计

第九章 成本核算制度的设计
第一节 成本核算制度设计概述
第二节 成本核算基础制度的设计
第三节 成本计算对象的设计
第四节 费用要素与成本项目的设计
第五节 费用归集分配程序和成本计算方法的设计

第十章 责任会计制度的设计
第一节 责任会计制度设计概述
第二节 责任会计制度的设计程序
第三节 有关会计科目及凭证的设计
第四节 责任会计报告的设计

第十一章 破产企业会计制度设计
第一节 破产企业会计制度设计概述
第二节 破产企业会计核算制度的设计
第三节 破产企业会计组织管理制度的设计

第十二章 会计政策及其选择
第一节 会计政策概述
第二节 会计政策
Book Abstract

会计是伴随人类生产实践和经济管理的客观需要而产生并发展的一项管理活动，其本质是对企业的经济业务事项进行确认、计量、记录和报告，并通过所提供的会计资料做出预测、参与决策和实行监督。因此，会计的管理职能首先表现在企业内部，但任何一个单位的经济活动都不可能是孤立的，必然与各方面发生直接或间接的联系。如一个生产企业，既要与供应单位、购货单位发生购销关系和债权债务关系，又要与银行、投资者分别发生信贷关系和权益关系，还要与政府有关部门发生税收征纳关系或管理和被管理的关系。这就是说，会计在处理经济业务事项时，所涉及的经济关系远远超出企业范围。会计如何处理这些经济关系，不仅影响本单位的财务收支和利益分配，而且影响国家、投资者、债权人、客户以及职工个人的经济利益。因此，为了保证会计处理过程的合法、合理性和会计处理结果的客观正确性，必须制定一套具有指导性和约束力的会计规范。
会计规范是指用来指导和约束会计实践[作与会计人员行为的各种会计法律、会计行政法规、会计规章制度及会计职业道德。由此而按照一定的逻辑关系所组成的整体则为会计规范体系。它具有三个方面的特征：一是结构性，即它是由各种会计规范构成的，各种会计规范之间具有一定的结构和内在联系；二是功能性，即各种会计规范都有其特定的作用，对会计工作都起着一定的指导和约束作用，且又具有明显的整体功能；三是互补性，即组成会计规范体系的各种规范之间相互联系、相互作用和相互补充，从而保证了这?体系的严密性和完整性。
Introduction

随着社会主义市场经济体系的完善和现代企业制度的健全，会计国际化进程加快，建立以会计法律法规为指导、以会计准则和统一会计制度为核心、以单位内部会计制度为基础、以会计职业道德为保证的会计规范体系，已成为我国会计改革与发展的基本趋势。在这种趋势下，设计内部会计制度是每一个经济单位所面临的问题。作为一门基础性会计课程，会计制度设计是高等财经院校会计学和财务管理学专业的必修内容；作为一种具体性会计工作，其基本理论和基本方法，各单位会计人员特别是会计机构负责人和注册会计师都必须掌握。为适应这种趋势，我们集多年教学、科研与实践之经验写成了此书。
本书在编写过程中，力求理论联系实践，注重规范性、适用性和通俗性。所谓规范性，是指严格遵循国家有关的会计法规制度；所谓适用性，是指紧密联系企业的会计实践，着重阐述企业内部会计制度的设计原理与方法；所谓通俗性，是指努力做到浅显易懂、可读性强。对企业会计制度设计的基本理论、基本原则、基本程序和基本方法的系统阐述，构建了本书的总体框架；对会计机构、会计科目、会计凭证、会计账簿、会计报表、账务处理程序、内部控制制度、成本核算制度、责任会计制度、破产清算会计制度等的具体设计，形成了本书的完整体系。因此，本书既可作为教材，供高等财经院校会计学、财务管理学专业以及在职会计人员培训使用，又可作为指导性读物，供各单位会计制度设计人员参考。

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