会计工作岗位

会计工作岗位可以一人一岗、一人多岗或者一岗多人。Accounting jobs can be a person, a nd the people more or a hillock many people

但出纳人员不得兼管稽核、会计档案保管和收入、费用、债权债务账目的登记工作。But a cashier shall not be audit, the approval of accounting archives and revenues, expenses, claims and debts of the accounts registration work

在会计机构内部设置会计工作岗位，有利于明确分工和确定岗位职责，建立岗位责任制；有利于会计人员钻研业务，提高工作效率和质量；有利于会计工作的程序化和规范化，加强会计基础工作；还有利于强化会计管理职能，提高会计工作的作用；同时，也是配备数量适当的会计人员的客观依据之一。 In the accounting offices set up inside accounting work, be helpful for clear division of labor and determine the responsibility of the position, establish job responsibility system; Accounting personnel to studying business, raise working efficiency and quality. For accounting work procedure and standardization, strengthen accounting foundation work; And thus strengthen accounting management function, improve the function of the accounting work; At the same time, it is equipped with appropriate accounting personnel number one of the objective basis.

会计基础工作规范规定， 会计工作岗位一般可分为：会计机构负责人或者会计主管人员，出纳，财产物资核算，工资核算，成本费用核算，财务成果核算，资金核算，往来结算，总账报表，稽核，档案管理等。 Basic accounting standard provisions, accounting jobs can generally be divided into: in charge of the accounting office or accounting executives, cashier, assets accounting, wage accounting, cost accounting, financial results accounting, financial accounting, exchanges and settlement, general ledger statements, audit, file management, etc.

会计基础工作是会计工作的基本环节，也是经济管理工作的重要基础。Accounting foundation work is the basic link accounting work, also is the important foundation of economic management. 包括建立会计人员岗位责任制、使用会计科目、填制会计凭证、登记会计账簿、编制会计报表、管理会计档案、办理会计交接等方面Including the establishment of accounting personnel post responsibility system, using accounting subjects, draw up accounting vouchers, registration accounting books and prepare accounting statements, management accounting archives, handling accounting handover, etc