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记账的必要性

网址:www.7c5y.com时间:2024-03-13 15:23:29(部分内容来源于网络,不代表本站观点)

记账的必要性
The necessity of bookkeeping
一个单位是否选择“代理记账”取决于该单位是否具备配备专职会计人员的条件,这应该由各单位根据自身会计业务的需要自主决定。一般而言,单位规模的大小、经济业务和财务收支的繁简程度、经营管理的要求等,是决定单位是否配备专职会计人员的主要因素。单位规模大、经济业务多、财务收支量大、在经营管理上要求高的单位,一般应该单独设置会计机构并配备专职的会计人员,以便及时组织本单位各项经济活动和财务收支的核算,实行有效的会计监督,以保证会计工作的效率和会计信息的质量。
Whether a unit chooses "agency bookkeeping" depends on whether the unit has the conditions to appoint full-time accounting personnel, which should be decided independently by each unit according to its own accounting business needs. Generally speaking, the size of a unit, the complexity of economic transactions and financial income and expenditure, and the requirements of business management are the main factors that determine whether a unit should be equipped with full-time accounting personnel. Units with large scale, multiple economic transactions, large financial revenue and expenditure, and high requirements for business management should generally set up separate accounting institutions and be equipped with dedicated accounting personnel to timely organize the accounting of various economic activities and financial revenue and expenditure of the unit, implement effective accounting supervision, and ensure the efficiency of accounting work and the quality of accounting information.
国家税务总局于2007年1月1日开始实施的《个体工商户建账管理暂行办法》第12条规定:个体工商户可以聘请经批准从事会计代理记账业务的专业机构或者具备资质的财会人员代为建账和办理账务。
Article 12 of the Interim Measures for the Administration of Accounting of Individual Industrial and Commercial Households, which were implemented by the State Administration of Taxation on January 1, 2007, stipulates that individual industrial and commercial households may hire professional institutions approved to engage in accounting agency business or qualified financial and accounting personnel to build accounts and handle accounting affairs on their behalf.
需要明确指出的是,一个单位是否设置专职会计人员,应该由单位自行决定,但建账则是强制性的要求,是否建账的最终核定权归行政主管机关。
It should be clearly pointed out that whether a unit should appoint full-time accounting personnel should be decided by the unit itself, but the establishment of accounts is a mandatory requirement, and the final determination of whether to establish accounts belongs to the administrative authority.

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