XCLW172053 会计机构设置及职责目 录一、会计机构的意义············································4（1）、会计机构的职能······································4（2）、会计机构的作用·················..
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XCLW172053 会计机构设置及职责 目 录 一、会计机构的意义············································4 （1）、会计机构的职能······································4 （2）、会计机构的作用·······································4 二、会计机构的适用范围········································4 三、会计机构制度设计的内容····································4 （1）、小型企业会计制度设计的内容···························4 （2）、大中型企业会计制度设计的内容·························5 四、会计机构的设计原则········································5 （1）、小型企业会计机构的设计原则···························5 1、适应企业特点和财务管理要求的原则···················5 2、责权利相结合的原则··································6 3、原则性和灵活性相结合的原则·························6 4、效益性原则··········································6 （2）、大中型企业会计制度原则·····························6 1、会计制度一致性原则·································`6 2、权利与义务相统一原则································7 3、适应企业发展的原则··································7 4、效益性原则·········································· 7 五、会计机构的设置及职责····································7 1、小型企业会计组织机构的设计及职责····················7 2、大中型企业会计组织机构的设计及职责··················8 六、企业会计制度设计中应注意··································9 1、小型企业会计制度设计··································9 2、大中型型企业会计制度设计······························10 七、结论······················································10 内容摘要 现代公司发展会计部门做为一个不可或缺的存在。上至国营单位、跨国公司，小到民营单位、私营企业，会计工作都不能缺少。会计机构的设置和职责，就尤其重要。因为这与公司经济盈亏的真实性及员工和薪酬福密不可分。 关键词：会计机构 适用范围 设计内容 原则 设置与职责 应注意 结论
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