会计管理规范

加强会计监督管理规范单位会计行为

Strengthening Accounting Supervision and Standardizing Accounting Acts Abstract

加强关键业务操作环节的管理。包括加强会计管理职能、规范业务流程和衔接、加强支付结算环节的控制、加强对已发生运营操作风险事件的应对。

Strengthen the management of key operational links , including strengthen accounting management function , regulate business processes and cohesion , strengthen the control of payment and settlement link , solve the operation of risk events effectively .

会计模式的构成要素包括会计模式导向、会计管理体制、会计规范体系、会计信息系统和会计职业管理体系。

It further explains the components of the accounting models , namely , accounting model orientation , accounting management system , accounting standards , accounting information system and an accounting professional management system .

加强高校会计档案管理，必须提高对会计档案管理的认识，加强会计档案的制度建设，实现会计档案管理规范化。

This paper aims to raise the understanding of the accounting archives management , strengthen the sysytem construction and realize the standardization of the management .