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 国家开放大学 / 会计制度设计

请从以下三个问题中任选一个进行回答:1、企业会计实务有时会出现与对外财务报告设计初衷相违现象有哪些?出现这些相违现象的原因有哪些?谈谈你对这些现象的思考和对企业对外财务报告设计的反思。2、阐述责任会计制度设计的意义,分析说明是否所有公司制企业都有必要设计责任会计制度。3、在江西南昌有一家制药厂,已从事制药生产多年,在南昌有制药生产车间和相应的管理部门,为开拓市场、扩大销售,公司2023年开始在上海设立销售部。如果你是该公司的会计制度总设计者,你如何总体设计公司会计制度呢?会计组织机构设置的形式有哪些?如何选择?会计工作岗位职责与人员配备需要注意哪些方面呢?评分标准:分析合理,理论运用恰当,提出的意见和建议说服力强, 案例分析有现实参考价值,可以给予 90 分以上; 分析较合理,能够运用理论解释实际问题,提出的建议说服力较强,可以给予 80 分以上; 能够分析问题,提出建议,可以给予70分以上;能结合相关理论,基本能说明问题,可给予60分以上。 注:教师依据学生的答题情况,酌情给分。
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