农发行通化市分行开业后,十分注重会计基础制度的建设和实施。一、建立健全会计出纳基本制度建行伊始,他们就组织人力,依据《企业会计》中一般原则和总、分行的有关规定,借鉴国际上政策性金融会计业务的管理模式和农业银行会计管理方法,组织基层会计、出纳人员座谈,在调查了解情况的基础上,制定了《会计核算工作操作规程》、《重要空白凭证管理办法》、《业务印章管理办法》及《机关财务管理办法》等,对各种会计、出纳业务操作程序作了明确规定,并要求会计、出纳人员严格按规定程序办理业务。二、建立会计检查辅导制度为提高会计核算质量和管理水平,只有坚持定期或不定期的会计检查辅导工作,才能有效地督促基层行 After the issuance of the Agricultural Development Bank of Tonghua Branch, it paid great attention to the construction and implementation of the basic accounting system. First, to establish and improve the basic system of accounting cashier At the beginning of the CCB, they organized the human resources, based on the general principles of “corporate accounting” and the relevant provisions of branches and branches, drawing on the management model of international policy-based financial accounting and the accounting management of ABC, On the basis of investigation and understanding, the Company formulated the Operational Procedures for Accounting Work, Measures for the Management of Important Blank Vouchers, Measures for the Administration of Business Stamps and Measures for the Administration of Financial Affairs of Organizations, etc. Various accounting, cashier business operating procedures made it clear that accounting and cashier staff in strict accordance with the provisions of procedures for business. Second, the establishment of accounting inspection and counseling system In order to improve the quality of accounting and management level, and only adhere to regular or irregular accounting inspection and counseling work, we can effectively supervise grass-roots level