青岛理工大学青岛理工大学 毕毕 业业 设设 计计题目：题目：菏泽华星农业机械有限公司会计制度设菏泽华星农业机械有限公司会计制度设 计计学生姓名：学生姓名： 学生学号：学生学号： 201088189201088189 院系名称：院系名称： 工程管理系工程管理系 专业班级：专业班级： 会计会计 107107 班班 指导教师：指导教师： 2013 年年 06 月月 15 日日青岛理工大学毕业设计摘 要随着我国会计改革的不断深入和发展，小企业的经营特点和管理模式发生了巨大变化，而小企业作为国民经济中重要的组成部分，它的会计制度是否健全、合理、完整，将直接影响到其会计工作的质量问题，严重的话甚至会影响其在社会中企业的生存和发展，也关系着国民经济的发展。根据小企业的特点和实际情况，其会计制度就需要符合自身的条件和规模，所以会计制度的设计不仅要保证企业的正常发展和满足其使用者的需要，更要保证会计信息的真实、完整和可靠。 根据会计制度和会计制度设计的概念，及其小企业会计制度设计应遵循的原则，和一些详细的会计制度设计内容的介绍，为了充分发挥会计对企业经济业务的管理和监督作用，设计合适的企业会计制度就成了必不可少的环节。本文共分为两部分，第一部分介绍本企业的基本情况及原会计制度的不足；第二部分重点设计适合本企业自身发展的企业会计制度，分十章分别介绍本企业会计机构设置以及岗位职责设计；会计科目设计；会计凭证设计；会计账簿设计；成本核算设计；账务处理程序设计；会计报表设计；业务流程图；主要业务事项举例等内容，并说明新会计制度的设计原则和依据，指出新会计制度主要的独特性。关键词：关键词：会计制度设计；会计凭证；会计账簿；会计报表 青岛理工大学毕业设计IABSTRACT As chinas accounting reform and development of the small enterprises, the operating characteristics and the management pattern produced tremendous change, the small enterprises as an important part of national economy, whether its accounting system is sound, reasonable and complete, will have a direct impact on the quality of its accounting problems, serious and even affect the survival and development of enterprises in the society, but also the relationship forward to the development of the national economy.According to the characteristics of the small enterprises and the actual situation, the accounting system needs to meet the conditions and scale, so the design of the accounting system is not only to ensure the normal development of the enterprise, and meet the needs of its users, but also to ensure that the accounting information is true, complete and reliable. According to the accounting system and accounting system design concept and its design of the accounting system for the small enterprises should follow the principle, and the introduction of the content of some of the detailed design of the accounting system, in order to give full play to the role of accounting to the management and supervision of the economy, design appropriate corporate accounting systems has become an essential part.This paper is divided into two parts, the first part of this paper introduces the basic situation of the enterprise and the lack of accounting system; The second part of the key design suitable for the development of the enterprises themselves enterprise accounting system, points in ten chapters to introduces the design purpose, requirements, methods and contents of the enterprise accounting system , and explain the new accounting system design principles and basis, and points out that the new accounting system main uniqueness.Keywords：design of accounting; system; accounting document; accounting book; accounting report青岛理工大学毕业设计目 录前 言.1第一部分 菏泽华星农业机械有限公司会计制度说明.2第二部分 菏泽华星农业机械有限公司会计制度设计.4第 1 章 总则.4第 2 章 会计机构设置及岗位责任设计.62.1 会计机构设置的依据 .62.2 会计组织机构图.62.3 岗位职责说明.6第 3 章 会计科目的设计.83.1 会计科目设计的依据.83. 2 会计科目一览表.83.3 会计科目使用说明 .9第 4 章 会计凭证的设计.174.1 会计凭证设计的依据 .174.2 原始凭证 .174.3 记账凭证 .21第 5 章 会计账簿的设计.245.1 会计账簿设计的依据 .245.2 总账.245.3 明细账.