目 录
一、会计机构的意义············································4
（1）、会计机构的职能······································4
（2）、会计机构的作用·······································4
二、会计机构的适用范围········································4
三、会计机构制度设计的内容····································4
（1）、小型企业会计制度设计的内容···························4
（2）、大中型企业会计制度设计的内容·························5
四、会计机构的设计原则········································5
（1）、小型企业会计机构的设计原则···························5
1、适应企业特点和财务管理要求的原则···················5
2、责权利相结合的原则··································6
3、原则性和灵活性相结合的原则·························6
4、效益性原则··········································6
（2）、大中型企业会计制度原则·····························6
1、会计制度一致性原则·································`6
2、权利与义务相统一原则································7
3、适应企业发展的原则··································7
4、效益性原则·········································· 7
五、会计机构的设置及职责····································7
1、小型企业会计组织机构的设计及职责····················7
2、大中型企业会计组织机构的设计及职责··················8
六、企业会计制度设计中应注意··································9
1、小型企业会计制度设计··································9
2、大中型型企业会计制度设计······························10
七、结论······················································10
内容摘要
现代公司发展会计部门做为一个不可或缺的存在。上至国营单位、跨国公司，小到民营单位、私营企业，会计工作都不能缺少。会计机构的设置和职责，就尤其重要。因为这与公司经济盈亏的真实性及员工和薪酬福密不可分。
关键词：会计机构 适用范围 设计内容 原则 设置与职责 应注意 结论
