Because both Article 21 of the Accounting Law and Article 6 of the Standard stipulate that whether to set up an accounting institution separately is up to each unit to decide independently according to the needs of its own accounting business.
Extended data:
first
In order to strengthen financial management, standardize financial work, promote the company's business development and optimize the combination of company resources, with the goal of improving economic benefits and taking social responsibility as its own responsibility,
This system is formulated in accordance with People's Republic of China (PRC) Accounting Law, Accounting Standards for Business Enterprises and other relevant national financial management laws and regulations and the Articles of Association, combined with the actual situation of the company, and all departments are requested to strictly implement and abide by it.
second
Company accounting follows the accrual basis principle. It is the basis of its accounting treatment.
essay
Basic tasks and methods of financial management:
(1) Raise and effectively use funds, supervise the normal operation of funds, maintain the safety of funds, and strive to improve the economic benefits of the company.
(two) do a good job in the basic work of financial management, establish and improve the financial management system, and conscientiously do a good job in the planning, control, accounting, analysis and assessment of financial revenue and expenditure.
(3) Strengthen financial accounting management and improve the timeliness and accuracy of accounting information.
(4) Supervise the purchase, construction, storage and use of the company's property, and cooperate with the comprehensive management department or full-time department to conduct regular property inspection.
(5) Prepare various accounting statements and financial statements on schedule, and do a good job in financial analysis and performance appraisal.
Article 4
Financial management is an important part of the company's operation and management. The company's financial management center is responsible for the organization, implementation and inspection of financial management. Accountants should conscientiously implement the accounting law, resolutely act according to the financial system, and strictly observe company secrets.
Enterprise finance refers to the value movement of enterprises in the production process, which is often manifested in a series of activities such as the acquisition, use, consumption and distribution of enterprise funds. Its essence is the economic relationship between enterprises and all aspects reflected by the capital movement in the production process, which is manifested as:
(1) The financial relationship between an enterprise and the state includes:
(1) The relationship between enterprises and national finance in terms of payment and appropriation.
(2) the relationship between the enterprise and the competent department of capital allocation.
(3) the deposit and loan relationship between the enterprise and the national bank.
(2) The financial relationship between an enterprise and other units refers to the monetary fund settlement relationship between an enterprise and other non-enterprise units that provide products or services to each other. Its essence embodies the commodity equivalence relationship between units.
(3) The financial relationship between various departments within an enterprise refers to the accounting relationship between the factory department and various management departments and between the supply, production and sales links of an enterprise in terms of capital occupation and consumption. It embodies the division of labor and cooperation of various departments and units at all levels under the leadership of the factory department. It is also the embodiment of the responsibility, right and benefit of enterprises in all aspects.
(4) Financial relationship between enterprises and employees. Enterprises use their own sales revenue to distribute wages, bonuses and allowances to employees in accordance with the socialist principle of distribution according to work, forming a fund settlement relationship between enterprises and employees, which is essentially a distribution relationship.
Baidu Encyclopedia-Company Financial Management System
Baidu Encyclopedia-Corporate Finance