What Are The Responsibilities Of Accountants?
Accountants' responsibilities are summed up in a timely manner. real Reliable accounting information, conscientiously implement and maintain the national financial system and financial discipline, actively participate in business management, and improve economic efficiency. According to the provisions of the accounting law of the People's Republic of China (hereinafter referred to as the accounting law), the main duties of accountants are:
(1) accounting.
Accountants should take account of the actual economic transactions, accounting, accounting and reimbursement. procedures Complete, the content is true, the number is accurate, the accounts are clear, the month of the Qing Dynasty is closed, the accounts are reimbursed on time, reflecting the financial situation, operating results and financial revenue and expenditure. It is the most basic duty of accountants to conduct accounting and provide timely and reliable accounting information that can meet all the needs of the parties.
(2) implementing accounting supervision.
Accountants and Accountants of various units carry out accounting supervision on their units. The accounting personnel shall not accept the original vouchers which are untrue or illegal, and shall return the original vouchers which are inaccurate or incomplete, and require that they be corrected and supplemented. When the records of the accounts are not in conformity with the physical objects and the funds, they shall be dealt with in accordance with the relevant provisions. If they have no right to handle them, they shall report to the administrative leaders of the units immediately, requesting to find out the causes and handle them; and dispose of the revenues and expenditures stipulated in the financial system and financial system violating the state's unification.
(3) formulate specific methods for handling accounting affairs in our unit.
(4) participate in the formulation of economic plans, business plans, assess and analyze the implementation of budgets and financial plans.
(5) handle other accounting matters.
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