1、 泸 州 职 业 技 术 学 院 毕 业 设 计 华光有限责任公司会计制度设计 学生姓名 * 所 在 系 * 班 级 * 专 业 会计电算化 指导教师 * 2012 年 12 月 I 摘要 随着我国经济的不断发展，工业企业已成为社会经济生活中不可缺少的组成部分。它促进市场竞争，增加就业机会，方便群众生活，推进技术创新，增加地方财政收入、推动国民经济发展和保持社会稳定等方面发挥着重要作用。以企业会计制度为基础颁布工业会计制度，让工 业企业在市场竞争的主流中更好的发挥自身的优势，从而促进我国工业企业的发展和壮大。第一部分通过对会计制度的原则、会计制度的选用、会计制度的程序来进行概述，第二部分通过会
2、计科目设计、会计凭证设计、帐薄设计、报表设计、账务处理程序设计进行详细分析，第三部分通过内部会计控制制度设计，包括内控制度的含义、控制方式、控制内容来分析。 关键词 ： 工业企业；会计制度；分析；原则 Abstract With the constant development of our economy, industrial enterprises have become the social and economic life of an indispensable component. It promote market competition, to increase employ
3、ment opportunities, facilitate the life of the masses, and promote technological innovation, increase local finance income, promote economic development and maintain social stability plays an important role in. In enterprise accounting system as the foundation issued industrial accounting system , m
4、ake the industrial enterprises in the market competition in the mainstream of better play to their own advantages, so as to promote Chinas industrial development and growth of enterprises. Through the first part of the principle of accounting system, accounting system, accounting system selection pr
5、ocedures to be outlined, the second part through accounting, accounting documents, account design design design design of thin, statements, accounting procedure design are analyzed in detail, the third part of the internal accounting control system design, including internal control system, the meaning of control control mode, content analysis. Key words: Industrial enterprise, accounting system, analysis, principle of
