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  •        崇明縣目前由崇明、長興、橫沙等三島組成,三島陸域總面積1411平方公里。其中崇明島位于西太平洋沿岸中國海岸線的中點地區,地處中國最大河流長江入???,是全世界最大的河口沖積島,也是中國僅次于臺灣島、海南島的第三大島嶼,有“長江門戶、東海瀛洲”之稱。全島三面環江,一面臨海,西接滾滾長江,東瀕浩瀚東海,南與浦東、寶山及江蘇太倉隔水相望,北與江蘇海門、啟東一衣帶水。全島面積1267平方公里。島上水土潔凈,空氣清新,生態環境優良……

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    代理記賬條件

    文章來源:    發布時間:2016-03-05    瀏覽次數:

     

    代理記賬條件

    一個單位是否選擇代理記賬取決于該單位是否具備配備專職會計人員的條件,這應該由各單位根據自身會計業務的需要自主決定。一般而言,單位規模的大小、經濟業務和財務收支的繁簡程度、經營管理的要求等,是決定單位是否配備專職會計人員的主要因素。

    單位規模大、經濟業務  代理記賬多、財務收支量大、在經營管理上要求高的單位,一般應該單獨設置會計機構并配備專職的會計人員,以便及時組織本單位各項經濟活動和財務收支的核算,實行有效的會計監督,以保證會計工作的效率和會計信息的質量。

    由此可見,代理記賬的委托單位應該且必須是小型的經濟組織和應當建賬的個體工商戶。至于什么是小型的經濟組織,我國目前并沒有明確的判斷標準,一般可以根據注冊資本、銷售額、從業人員及資產總額等情況進行綜合判斷。而應當建賬的個體工商戶,則是指從事生產經營并有固定生產經營場所而且沒有免除建賬義務的個體工商戶。這可以在國家稅務總局于1997619日頒發的《個體工商戶建賬管理暫行辦法》中找到依據。

    需要明確指出的是,一個單位是否設置專職會計人員,應該由單位自行決定,但建賬則是強制性的要求,是否建賬的最終核定權歸行政主管機關。

     

     

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