關(guān)于在事業(yè)單位做財(cái)務(wù)助理的實(shí)習(xí)報(bào)告

1、內(nèi)蒙古財(cái)經(jīng)學(xué)院職業(yè)學(xué)院實(shí)習(xí)報(bào)告財(cái)務(wù)助理實(shí)習(xí)報(bào)告關(guān)于在事業(yè)單位做財(cái)務(wù)助理的實(shí)習(xí)報(bào)告作 者 李楊揚(yáng) 系 別 財(cái)政金融系 專 業(yè) 金融保險(xiǎn) 年 級(jí) 金保（3）班 學(xué) 號(hào) 903612151 指導(dǎo)教師 賈嵐 教師職稱 關(guān)于在事業(yè)單位做財(cái)務(wù)助理的實(shí)習(xí)報(bào)告 前言 實(shí)習(xí)是每個(gè)大學(xué)畢業(yè)生必須擁有的一段經(jīng)歷，它使我們?cè)趯?shí)踐中了解社會(huì)，在實(shí)踐中鞏固知識(shí)；實(shí)習(xí)又是對(duì)每一位大學(xué)畢業(yè)生專業(yè)知識(shí)的一種檢驗(yàn)，它讓我們學(xué)到了很多在課堂上根本就學(xué)不到的知識(shí)，既開(kāi)闊了視野，又增長(zhǎng)了見(jiàn)識(shí)，為我們以后進(jìn)一步走向社會(huì)打下了堅(jiān)實(shí)的基礎(chǔ)，也是我們走向工作崗位的第一步。雖然我學(xué)的是金融保險(xiǎn)，但是也學(xué)習(xí)財(cái)務(wù)、會(huì)計(jì)方面的知識(shí)，基本知識(shí)我們都基本

2、掌握，但是這些似乎只是紙上談兵，倘若將這些理論性極強(qiáng)的東西搬上實(shí)際應(yīng)用，那我們也是無(wú)從下手，一竅不通，下面是我通過(guò)這次會(huì)計(jì)實(shí)習(xí)中領(lǐng)悟到的很多書(shū)本上所不能學(xué)到的會(huì)計(jì)特點(diǎn)和積累，以及感想。一、 實(shí)習(xí)目的（重要性）會(huì)計(jì)是一個(gè)以提供財(cái)務(wù)信息為主的經(jīng)濟(jì)信息系統(tǒng)，是隨著生產(chǎn)力和生產(chǎn)關(guān)系的發(fā)展而不斷發(fā)展的，是以貨幣為主要計(jì)量單位，對(duì)企業(yè)、事業(yè)、機(jī)關(guān)、團(tuán)體及其他經(jīng)濟(jì)組織的經(jīng)濟(jì)活動(dòng)進(jìn)行記錄、計(jì)算、控制、分析、報(bào)告，以提供財(cái)務(wù)和管理信息的工作，會(huì)計(jì)的職能主要是反映和控制經(jīng)濟(jì)活動(dòng)過(guò)程，保證會(huì)計(jì)信息的合法、真實(shí)、準(zhǔn)確、完整，為管理經(jīng)濟(jì)提供必要的財(cái)務(wù)資料，并參與決策，謀求最佳的經(jīng)濟(jì)效益，經(jīng)濟(jì)管理離不開(kāi)會(huì)計(jì)，經(jīng)濟(jì)越發(fā)展會(huì)

3、計(jì)工作就顯得越重要，針對(duì)于此，我學(xué)習(xí)了會(huì)計(jì)電算化、會(huì)計(jì)基礎(chǔ)、會(huì)計(jì)法規(guī)等專業(yè)課程，考取了會(huì)計(jì)從業(yè)資格證書(shū)，可以說(shuō)對(duì)會(huì)計(jì)已經(jīng)耳目能熟了，所有的有關(guān)會(huì)計(jì)的專業(yè)基礎(chǔ)知識(shí)、基礎(chǔ)理論、基礎(chǔ)方法和結(jié)構(gòu)體系，我都基本掌握了，在堅(jiān)信“實(shí)踐是檢驗(yàn)真理的唯一標(biāo)準(zhǔn)”下，認(rèn)為只有把書(shū)本上學(xué)到的理論知識(shí)應(yīng)用于實(shí)際的會(huì)計(jì)操作中去，才能真正的掌握這門知識(shí)，因此，我作為一名金融保險(xiǎn)專業(yè)的學(xué)生，在2012年的寒假，有幸參加了這次的專業(yè)實(shí)習(xí)。二、 實(shí)習(xí)單位情況開(kāi)發(fā)區(qū)科教文廣局成立于2008年九月，是開(kāi)發(fā)區(qū)政府設(shè)立的教育及科技、文化、廣播電視行政管理部門，負(fù)責(zé)全開(kāi)發(fā)區(qū)的教育及科技、文化、廣播電視規(guī)劃、統(tǒng)籌、管理工作，其前身是開(kāi)發(fā)區(qū)廣

4、電。2008年8月開(kāi)發(fā)區(qū)各部門進(jìn)行調(diào)整重組，原開(kāi)發(fā)區(qū)社會(huì)事務(wù)管理局裁撤，其下屬的教育、文化部門和廣電合并，成立開(kāi)發(fā)區(qū)科技教育文化廣播電視局。 科教文廣局現(xiàn)有職工39人（包括局自招聘人員），其中負(fù)責(zé)教育工作的有5人，下設(shè)基礎(chǔ)教育、人事檔案、基建規(guī)劃等辦事機(jī)構(gòu)。部門合并后，局領(lǐng)導(dǎo)班子根據(jù)個(gè)人能力及工作需要重新安排了工作，明確了每個(gè)人的工作職責(zé)，同時(shí)，整合幾部門資源，使電腦、打印機(jī)等辦公用品做到了資源共享，改善了辦公條件，實(shí)現(xiàn)了人盡其才、物盡其用，為各項(xiàng)工作的順利展開(kāi)打下了牢固的基礎(chǔ)。全區(qū)現(xiàn)有各級(jí)各類學(xué)校23所，其中小學(xué)20所，中學(xué)1所，公辦幼兒園1所。在校生4717人，其中小學(xué)4323人，中學(xué)39

5、4人。全區(qū)共有教職工445人，其中專任教師336人，代課教師60人。三、 實(shí)習(xí)工作任務(wù)（一） 了解單位的機(jī)構(gòu)組成、人員職責(zé)、基本業(yè)務(wù)（二） 分析會(huì)計(jì)業(yè)務(wù)的操作流程、行業(yè)規(guī)范，協(xié)助財(cái)會(huì)人員完成各類業(yè)務(wù)（三） 配合工作人員完成各種辦公室日常工作四、 實(shí)習(xí)主要過(guò)程（一） 第一天上班，心里沒(méi)底，感到既新鮮又緊張，新鮮的是能夠接觸很多在學(xué)?？床坏健W(xué)不到的東西，緊張的則是萬(wàn)一做不好工作而受到批評(píng)。楊會(huì)計(jì)首先耐心介紹了單位的基本情況，會(huì)計(jì)科目的設(shè)置以及各類科目的具體核算內(nèi)容，然后又講解了作為會(huì)計(jì)人員上崗所要具備的一些基本知識(shí)要領(lǐng)，還有需要注意的事項(xiàng)，第一天上班過(guò)得很充實(shí)，收獲也不小。（二） 第二天，我照著

6、上班的時(shí)間，把辦公室打掃干凈，第一項(xiàng)工作完成，楊會(huì)計(jì)讓我嘗試制單，我還是手足無(wú)措，只能晚上回家回家補(bǔ)補(bǔ)課，把會(huì)計(jì)基礎(chǔ)搬出來(lái)，認(rèn)真看了一下，把會(huì)計(jì)分錄、如何登記記賬憑證等基礎(chǔ)知識(shí)復(fù)習(xí)了一遍，讓工作能更好的利用學(xué)過(guò)的知識(shí)，做到游刃有余。（三） 在接下來(lái)的日子里，我所做的工作就是一邊學(xué)習(xí)單位的業(yè)務(wù)處理，一邊試著自己處理業(yè)務(wù)，做過(guò)會(huì)計(jì)的人知道，填制好憑證后就進(jìn)入記賬程序了，雖說(shuō)記賬看上去挺簡(jiǎn)單的，可重復(fù)如此大的工作如果沒(méi)有一定的耐心和細(xì)心是很難勝任的，因?yàn)橐坏┏鲥e(cuò)并不是隨便用筆涂了或是用橡皮涂擦了就算了，不像在學(xué)校，錯(cuò)了還可以用刀片把它刮掉，在單位里，每一步驟會(huì)計(jì)制度都是有嚴(yán)格的要求的。比如說(shuō)：1.寫(xiě)

7、錯(cuò)數(shù)字就要用紅筆劃?rùn)M線，再蓋上責(zé)任人的章子，這樣才能作廢。而我們以前在學(xué)校模擬實(shí)習(xí)時(shí)，只要用紅筆劃掉，在寫(xiě)上“作廢”兩字就可以了。2.寫(xiě)錯(cuò)摘要欄，則可以用藍(lán)筆劃?rùn)M線并在旁邊寫(xiě)上正確的摘要，平常我們寫(xiě)字總覺(jué)得寫(xiě)正中點(diǎn)好看，可摘要卻不行，一定要靠左寫(xiě)起不能空格，這樣做是為了防止摘要欄被人任意篡改。3.對(duì)于數(shù)字的書(shū)寫(xiě)也有嚴(yán)格的要求，字跡一定要清晰清秀，按格填寫(xiě)，不能東倒西歪的，做好會(huì)計(jì)試用期工作總結(jié)。并且記帳時(shí)要清楚每一明細(xì)分錄及總帳名稱，而不能亂寫(xiě)，否則總帳的借貸雙方就不能結(jié)平了。 每一筆業(yè)務(wù)的發(fā)生，都要根據(jù)其原始憑證，一一登記入記賬憑證，明細(xì)賬、日記賬、三欄式、多欄式、總賬等等可能連通起來(lái)的賬戶

8、，這為其一。會(huì)計(jì)的每一筆賬務(wù)都有依有據(jù)，而且是逐一按時(shí)間順序登記下來(lái)的，極具邏輯性，這為其二。在會(huì)計(jì)的實(shí)踐中，漏賬、錯(cuò)賬的更正，都不允許隨便添改，不容弄虛作假，每一個(gè)程序，步驟都得以會(huì)計(jì)制度為前提，為基礎(chǔ)，體現(xiàn)了會(huì)計(jì)的規(guī)范性，對(duì)于登帳：首先要根據(jù)業(yè)務(wù)的發(fā)生，取得原始憑證，將其登記記賬憑證，然后，根據(jù)記賬憑證，登記其明細(xì)賬，期末填寫(xiě)科目匯總表以及試算平衡表，最后才把它登記入總賬，結(jié)轉(zhuǎn)其成本后，根據(jù)總賬合計(jì)，填制資產(chǎn)負(fù)債表、利潤(rùn)表、損益表等年度報(bào)表，這就是會(huì)計(jì)操作的一般順序和基本流程。五、 實(shí)習(xí)所想、所感 實(shí)習(xí)真的是一種經(jīng)歷，只有親身體驗(yàn)才知其中滋味，課本上學(xué)的知識(shí)都是最基本的知識(shí)，不管現(xiàn)實(shí)情況怎

9、樣變化，抓住了最基本得就可以以不變應(yīng)萬(wàn)變，如今有不少學(xué)生實(shí)習(xí)時(shí)都覺(jué)得課堂上學(xué)的知識(shí)用不上，出現(xiàn)挫敗感，但是我覺(jué)得，要是沒(méi)有書(shū)本知識(shí)做鋪墊，又哪能應(yīng)付這瞬息萬(wàn)變的社會(huì)呢？以前，我總以為自己的會(huì)計(jì)理論知識(shí)扎實(shí)較強(qiáng)，正如所有工作一樣，掌握了規(guī)律，照葫蘆畫(huà)瓢準(zhǔn)沒(méi)錯(cuò)，那么，當(dāng)一名出色的會(huì)計(jì)人員，應(yīng)該沒(méi)有問(wèn)題了，現(xiàn)在才發(fā)現(xiàn)，會(huì)計(jì)其實(shí)更講究的是它的實(shí)際操作性和實(shí)踐性，離開(kāi)操作和實(shí)踐，其它一切都為零！梁?jiǎn)⒊f(shuō)過(guò)：凡職業(yè)都具有趣味的，只要你肯干下去，趣味自然會(huì)發(fā)生，因此做賬切忌：粗心大意、馬虎了事、心浮氣躁，做任何事都一樣，需要有恒心、細(xì)心和毅力，那才會(huì)到達(dá)成功的彼岸。通過(guò)這次實(shí)習(xí)，使我在即將畢業(yè)前學(xué)到了很多東

10、西，很多課本上沒(méi)有而工作以后又必須具備的東西，學(xué)到了一些必備的辦公室事務(wù)處理，了解最近的會(huì)計(jì)政策法規(guī)，無(wú)論從社會(huì)發(fā)展還是企業(yè)生存，完善的財(cái)務(wù)制度是直觀重要的，作為會(huì)計(jì)人員必須具備良好的個(gè)人品質(zhì)，同時(shí)應(yīng)具備較好的業(yè)務(wù)能力和身體素質(zhì)，這樣才能很好的適應(yīng)并勝任這一重要工作。經(jīng)過(guò)這次實(shí)習(xí)，雖然時(shí)間很短，可我學(xué)到的卻是我三年大學(xué)中難以學(xué)習(xí)到的，就像如何與同事相處，相信人際關(guān)系是現(xiàn)今不少大學(xué)生剛踏出社會(huì)遇到的一大難題，于是在實(shí)習(xí)時(shí)，我便留意觀察前輩們是如何和同事以及上級(jí)相處的，而自己也是盡量虛心求教，不恥下問(wèn)，要搞好人際關(guān)系并不僅僅限于本部門，還要跟別的部門的同事相處好，那樣工作起來(lái)的效率才會(huì)更高，人們所

11、說(shuō)的“和氣生財(cái)”在我們的日常工作中也是不無(wú)道理的，而且在工作中常與前輩們聊聊天，不僅可以放松一下神經(jīng)，而且可以學(xué)到不少工作以外的事情，盡管許多情況我們不一定能遇到，可有所了解做到心中有數(shù)，也算此次實(shí)習(xí)的目的了。實(shí)習(xí)結(jié)束了，我們真的要走上工作崗位了，想想自己的大學(xué)生活，有許多讓我回味的思緒，在這個(gè)春意盎然的季節(jié)，伴隨著和煦的春風(fēng)一起飛揚(yáng)，飛向遠(yuǎn)方，去追逐我的夢(mèng)！參考文獻(xiàn)：2008年度注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試輔導(dǎo)教材:會(huì)計(jì) 作 者： 中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) 編 出 版 社： 中國(guó)財(cái)政經(jīng)濟(jì)出版社 出版時(shí)間： 2008-3-1 ，字?jǐn)?shù)： 758000 ，版次： 1 ，頁(yè)數(shù)： 583 ， 印刷時(shí)間： 2008

12、/04/01 開(kāi)本： 16開(kāi) ， 印次： 3 ，紙張： 膠版紙， isbn ： 9787509505472 企業(yè)會(huì)計(jì)準(zhǔn)則：應(yīng)用指南2006 作者： 中華人民共和國(guó)財(cái)政部制定 編 出版社： 中國(guó)財(cái)經(jīng)出版社 出版時(shí)間： 2006-11-1，字?jǐn)?shù)： 286000 ，版次： 1 ，頁(yè)數(shù)： 263 ，印刷時(shí)間： 2006/12/01， 紙張： 膠版紙 ，isbn ： 9787500594376 企業(yè)會(huì)計(jì)準(zhǔn)則講解.2006 作者： 財(cái)政部會(huì)計(jì)司 編寫(xiě)組 出版社： 人民出版社 出版時(shí)間： 2007-4-1 ，字?jǐn)?shù)： 98000， 版次： 1 ，頁(yè)數(shù)： 622， 印刷時(shí)間： 2007/04/01， isbn

13、： 9787010061207 n some way by at least one out of every seven human beings around the globe. half of the worlds books are written in english, and the majority of international telephone calls are made in english. english is the language of over sixty percent of the worlds radio programs. more than s

14、eventy percent of international mail is written and addressed in english, and eighty percent of all computer text is stored in english. english has acquired the largest vocabulary of all the worlds languages, perhaps as many as two million words, and has generated one of the noblest bodies of litera

15、ture in the annals of the human it is now time to face the fact that english is a crazy language - the most lunatic and loopy and of all languages. in the crazy english language, the blackbird hen is brown, blackboards can be green or blue, and blackberries are green and then red before they are rip

16、e. even if blackberries were really black and blueberries really blue, what are strawberries, cranberries, huckleberries, raspberries, and gooseberries supposed to look add to this insanity there is no butter in buttermilk, no egg in eggplant, no grape in grapefruit, no bread in shortbread, neither

17、worms nor wood in wormwood, neither mush nor room in mushroom, neither pine nor apple in pineapple, neither peas nor nuts in peanuts, and no ham in a hamburger. (in fact, if somebody invented a sandwich consisting of a ham patty in a bun, we would have a hard time finding a name for it.)to make matt

18、ers worse, english muffins werent invented in england, fries in france, or danish pastries in denmark. and we discover even more culinary madness in the that sweetmeat is made from fruit, while sweetbread, which isnt sweet, is made from this unreliable english tongue, greyhounds arent always grey (o

19、r gray); panda bears and koala bears arent bears (theyre marsupials); a woodchuck is a groundhog, which is not a hog; a horned toad is a lizard; glowworms are fireflies, but fireflies are not flies (theyre beetles); ladybugs and lightning bugs are also beetles (and to, a significant proportion of la

20、dybugs must be male); a guinea pig is neither a pig nor from guinea (its a south american rodent); and a titmouse is neither is like the air we breathe. its invisible, inescapable, indispensable, and we take it for granted. but, when we take the time to step back and listen to the sounds that escape

21、 from the holes in peoples faces and to ex- the paradoxes and vagaries of english, we find that hot dogs can be cold, darkrooms can be lit, homework can be done in school, nightmares can take place in broad daylight while morning sickness and daydreaming can take place at night, tomboys are girls an

22、d midwives can be men, hours - especially happy hours and rush hours - often last longer than sixty minutes, quick- sand works very slowly, boxing rings are square, silverware and glasses can be made of plastic and tablecloths of paper, most are dialed by being punched (or pushed?), and most bathroo

23、ms dont have any baths in them. in fact, a dog can go to the bathroom under a tree - no bath, no room; its still going to the bathroom. and doesnt it seem a little bizarre that we go to the bathroom in order to go to the is it that a woman can man a station but as man cant woman one, that a man can

24、father a movement but a woman cant mother one, and that a king rules a kingdom but a queen doesnt rule a? how did all those renaissance men reproduce when there dont seem to have been any renaissance writer is someone who writes, and a stinger is something that stings. but fingers dont grocers dont,

25、 haberdashers dont, hammers dont ham, and humdingers dont the plural of tooth is teeth , shouldnt the plural of booth be ? one goose, two geese - so one moose, two one index, two indices - one kleenex, two if people ring a bell today and rang a bell yesterday, why dont we say that they a ball? if th

26、ey wrote a letter, perhaps they also their tongue. if the teacher taught, why isnt it also true that the preacher? why is it that the sun shone yesterday while i shined my shoes, that i treaded water and then trod on the beach, and that i flew out to see a world series game in which my favorite play

27、er flied we conceive a conception and receive at a reception, why dont we grieve a and believe a? if a horsehair mat is made from the hair of horses and a camels hair brush from the hair of camels, from what is a mohair coat made? if adults commit adultery, do infants commit infantry? if olive oil i

28、s made from olives, what do they make baby oil from? if a vegetarian eats vegetables, what does a humanitarian eat? (and im beginning to worry about those authoritarians.)and if pro and con are opposites, is congress the opposite of you have to believe that all english speakers should be committed t

29、o an asylum for the verbally insane. in what other language do people drive in a parkway and park in a driveway? in what other language do people recite at a play and play at a recital? in what other language do privates eat in the general mess and generals eat in the private mess? in what other lan

30、guage do people ship by truck and send cargo by ship? in what other language can your nose run and your feet can a slim chance and a fat chance be the same and a bad licking and a good licking be the same, while a wise man and a wise guy are opposites? how can sharp speech and blunt speech be the sa

31、me and quite a lot and quite a few the same, while overlook and oversee are opposites? how can the weather be hot as hell one day and cold as hell the next? how can the expressions whats going on? and whats coming off? mean exactly the samton and unbutton and tie and untie are opposites, why are loo

32、sen and unloosen and ravel and unravel he same? if bad is the opposite of good, hard the opposite of soft, and up the opposite of down, why are badly and goodly, hardly and softy, and upright and downright not opposing pairs? if harmless actions are the opposite of harmful why are shameful and shame

33、less behavior the same and pricey objects less expensive than priceless appropriate and inappropriate remarks and passable and impassable mountain trails are opposites, why are flammable and inflammable materials, heritable and inheritable property, and passive and impassive people the same and valuable objects less treasured than invaluable ones? if uplift is the same as lift up, why are upset and set up opposite in meani