【企业会计制度-新】 新企业会计制度科目表

　 企业会计制度?第一章总则第一条?为了规范公司财务管理与会计核算行为，根据《中华人民共和国会计法》、《企业会计准则》、《企业财务通则》等法规，结合本公司实际情况，特制定本办法。?第二条?公司设财务部，集中核算全公司的各项经济业务，财务管理实行统一计划、统一采购、统一销售的集中管理体制。?第三条?公司对各职能部门实行经济指标考核制，具体办法另行制定。?第四条?公司会计核算以人民币为记账本位币，采用借、贷记账法，采用公历年为会计年度，按本公司制订的财务管理、会计核算办法和成本核算与管理制度正确处理经济业务。?第五条?公司财务部在总经理领导下，具体制订财务会计规章制度?，检查落实公司财务管理制度的执行情况，如实反映财务状况。依法计算和缴纳国家税收，维护公司所有者权益，接受有关单位的监督检查。第二章会计核算办法第六条?会计核算体制。根据十堰市咸兴玻璃钢有限公司管理体制特点，其会计核算体制实行一级核算，公司实行财务集中，透明管理，负责计划及预算的统一管理，负责采购及销售的对外财务收支结算以及其他各项经济业务的核算。?第七条?财会机构设置与定员分工。公司设立财务部，定员编制可定3-4人，其中：财务部长一人，全面负责财务部的各项工作；出纳一人负责现金、银行存款、结算中心存款等业务；会计核算人员1-2人，负责各项会计核算。?第八条?会计核算形式与方法。会计核算形式与方法，总的原则是：本着精简、统一、效能精神，实行统一规定的“复式借贷记账法”，采用“科目汇总表”记账形式。?第九条?会计制度的选用。公司选用《企业会计制度》，具体会计科目使用，可根据公司业务需要选择确定。具体业务的会计分录，按制度规定贯彻执行。?第十条?账簿组织体系。公司财务核算设置总分类账，明细分类账和日记账。总分类账和现金与银行存款日记账，应选用订本式账簿；其他各类明细账，可选用活页式的账页。?第十一条凭证编制依据与循转程序。一切会计业务的记账凭证，都必须根据合法的原始凭证编制。原始凭证分外来的发票、收据、运单等；自制的有工资计算表，各项补助发放表，材料收发汇总表和销售明细表及成本计算表等内容组成。所有原始凭证，都必须具备书写齐全的发生日期，明细项目内容摘要，数量单价与金额，并有单位公章和经办人员签章。?凭证循转的业务程序如下：?原始凭证→编制会计凭证→凭证编号单登记→出纳收付款→返回综合核算并组织记明细账→综合会计进行作凭证（科目）汇总表→据以记总账→编制月计表（试算平衡表）→总账与明细账核对余额→编制会计报表。第七条记账规则。记账规则内容和重点，主要有下列几项：?一根据规范编制的会计凭证包括收入、支出、转账三种凭证，登记明细账；根据科目汇总表登记总账，根据总账编制科目试算平衡表，以试算平衡表编制会计报表。?二登记账簿必须使用蓝色或黑色的碳素墨水，使用钢笔或碳素笔记账，不得使用铅笔和圆珠笔记账。采用电子计算机记账时，应使用规范化的软件，制定操作规程，保证电脑核算的质量。?三各科目明细账，应逐笔序时分账户登记或输入电脑，不得合并加总记账。注意写明记账日期、凭证编制号和摘要内容的真实性。?四现金与银行存款明细账，规定当天发生的业务应在当天记账完毕，并逐日结出余额，现金要当天核对库存。银行存款要在月终后，与银行对账单核对一致，发生差额，应查找原因，并编制银行存款余额调节表。?第十二条会计报表种类与编制，公司财会部门应按月、按季、按年度编制对外会计报表和对内的各种明细报表。?对外会计月报、季度只编资产负债表、利润表；年报加编利润分配表和现金流量表。?对内编制的报表，公司财务部门加编企业内部管理用的“产品销售明细表、财务费用、管理费用和销售费用明细表”。?第十三条财务决算年终审计与报表报送。公司的财务决算在年终后，应委托社会中介机构——会计师事务所进行财务真实性、合法性审计。审计提出的调账事项，应按会计法规，在报表编制对外报送前进行调整，并在财务情况说明书中加以说明。?会计报表连同审计报告书，分别报送合资公司各方股东和当地税务机关及上级业务主管部门。第三章资金管理制度第十四条资金管理的体制和原则。根据公司体制特点，财权实行集中统一管理。年度财务收支预算（计划）和筹资、投资活动的审批决策权由公司董事会讨论批准。具体实施由公司经理或主管财务的经理及财务部长把关执行。?第十五条资金筹集活动的审批。公司因生产经营活动或扩大规模建设引发资金短缺需要向银行贷款时，由公司财会部门提出申请报告，呈总经理审阅交公司董事会讨论决定。公司财会部门按贷款数额和还款期限，办理抵押贷款或担保贷款手续。?第十六条企业对外投资活动的审批。公司因经营发展的需要，发生企业参股投资、联营合资、兼并企业、设立下属企业投资活动等项目，均需进行调查研究，作出可行性投资分析报告，经公司董事会讨论批准实施。?第十七条企业对外作信用担保的限制。本公司原则上不得对外替其他企业作贷款担保，企业资产也不得外借他人作担保抵押物，特殊情况需经公司董事会决定批准。?第十八条出纳账、钱与印章管理。公司财会部门的出纳工作，应贯彻“账、钱分管，支票与印章分管”的原则。即出纳员只管钱和现金、银行明细账，不管费用明细账和其他清算科目明细账。出纳员只管支票购入与使用，不管银行支票的印鉴各印章。银行印鉴应备留公司财务专用章，经理章和财会部主管章为有效。支票印章应由公司财务部负责人掌握审核使用。?第十九条物资采购的资金管理。一切物资采购业务由公司集中统一办理，属于长期固定的供应货物，应订立经济合同，经财会部门审核呈报主管经理批准盖章后执行。?第二十条基建技改工程的资金管理。经公司批准进行的基建工程、维修工程、装修工程及技术改造项目，公司实行预决算审计制，先审查预算并作为预付工程进度款的依据。工程竣工后，根据施工图实际完成的工程量，委托有工程造价咨质证书的社会中介组织会计师事务所进行竣工决算审计。按审计报告确定的审计金额，进行工程财务结算。工程预付款要控制最高限额比例，防止超付而发生扯皮、并难于收回资金的情况发生。?第二十一条?现金收、付的管理。公司销售货款等现金收入，超过银行核定的库存限额部分，应在当天内存入开户银行，不得坐支使用。除差旅费、工资、奖金、各项职工福利补贴等可以发放现金外，其余不得随意使用现金支付。一切现金收入，必须由财会部门制票入账。不得用公款以个人名义私存，不得设账外现金“小金库”。不得在公司金库内办理或存放私人款项，不得将公款借给个人使用。?第二十二条?资金使用的考核检查与分析。公司财会部门对各项资金使用，按经济指标考核办法分解安排，并按期考核检查分析。按年总结经验与教训，揭露矛盾，改进工作，不断提高资金管理水平和资金使用效益。保证公司资产的保值增值和安全可靠运行，避免造成资金使用中的风险损失。第四章固定资产管理制度第二十三条?固定资产是指使用年限超过一年，单位价值在2000元以上的房屋及建筑物、机器设备、电子设备、运输工具以及其他与生产经营有关而非用于出售的设备、器具、工具等资产。不属于生产经营主要设备，但单位价值在2000元以上，并且使用期限超过两年的物品，也可作为固定资产。具体由财务部负责界定。?第二十四条?财务部负责对固定资产购建、折旧、出售、清理、报废等事项的核算并定期对固定资产进行清查；固定资产的使用部门或责任单位负责固定资产的安全完整管理和正常发挥作用。?第二十五条?固定资产的计价和核算，按原始价值记账，折旧可按“使用年限法”以分类折旧率进行。?第二十六条?固定资产需要购建、出售、清理报废及大修理时，由资产管理及使用单位填制申请报告，经归口部门审核报公司财务部办理有关手续。需要签订合同的，按公司合同管理办法执行。?第二十七条?固定资产实物管理采取复式卡片、台账管理方式：由财务部印制统一的固定资产卡片，每项固定资产交付使用时须填制一式两份卡片，一份存财务部、一份存资产使用部门或责任单位。卡片的项目应包括：序号、固定资产名称、规格型号、单价、数量、金额、折旧年限、年折旧率、月折旧率、购进日期、摘要、制造厂家、原值、净值、存放地方、使用部门、责任单位等内容。财务部和分厂财会部门，应建立“固定资产台账”对固定资产进行全面登记。“固定资产台账”的内容应与卡片保持一致。?第二十八条?需出售、转让或对外投资的固定资产，由公司财务部门委托中介机构进行评估作价。评估净值与账面价值的差额，按会计制度规定进行调账处理。?第二十九条?通过建筑、安装工程形成的固定资产，工程竣工后，由公司基建及财会部门，按批准的设计文件和规定的内容进行检查验收。并委托有工程造价资质证书的会计师事务所对工程造价进行决算审定。办理竣工财务决算手续，填制固定资产移交表，据以处理会计账务。?第三十条?用于工程建设的物资，应建立严格的物资管理制度，规范验收入库、出库和领用手续。?第三十一条?公司各部门使用或负责管理的固定资产，应建立安全防盗、维修、保养制度并责任到人。?第三十二条?每年十一月，由财务部牵头，组织有关部门对固定资产管理进行全面检查。检查的主要内容包括：固定资产卡片是否齐全，卡片与实物是否一致，是否健全了安全防火、维修、保养制度。执行情况如何，固定资产有无丢失、损坏、闲置等，发现问题要及时处理。?第三十三条?对购建的固定资产，因质量问题而不能正常使用者，要追究有关人员的责任，并研究办理追索赔偿的法律手续。因管理不善或其他人为因素造成固定资产损坏、报废，有关负责人员要赔偿经济损失。第五章存货管理制度第三十四条?存货是指公司在生产经营过程中为销售及维修而储存的各类物资。包括：库存商品、配套件及辅助材料、包装物、工具、修理用备件等。公司委托其他单位代销、或已发出未开发票的商品视为公司的存货。?第三十五条?各类存货都应严格收、发、存管理，完善入库、领用手续。各个仓库均应建立保管制度和实物明细账卡。?第三十六条?存货购入以买价作为实际成本进行核算，进货费用计入商品流通费用或管理费用。?第三十七条?公司财务部应建立各类存货明细账，如实反映收、发、存的数量，正确核算存货成本。存货发出按先进先出法核算。?第三十八条?仓库保管部门应建立明细账，逐日逐笔登记各种存货的收发存余额。每月终了，编制“存货收发结存汇总表”报送财会部门。?第三十九条?每年十二月，由公司财务部牵头，安排对各类存货进行全面盘点清查，盘盈盘亏要查明原因，按规定进行账务处理。对因管理不善造成丢失、损坏、短缺的要追究有关责任人的责任。第六章?低值易耗品管理制度第四十条低值易耗品是指不构成固定资产的各种用具物品，如生产使用的工卡具、量刃具、管理用具、小型检测仪器等。?第四十一条?低值易耗品管理实行“按实际需要申报计划，按审批的计划采购，责任到人管理，人为丢失、损坏照价赔偿”的原则。?第四十二条?低值易耗品采购和报销程序：?一公司使用部门申报采购计划；?二公司财务部，对需要量和价格进行审核并签署采购意见；?三总经理（或总经理指定的分管经理）审批；?四购回后，使用部门按实际采购数量，填写一式两份“低值易耗品活页明细账”，一份交财务部，一份自存；?五公司财务部查验核对后给予报销。?第四十三条?“低值易耗品活页明细账”的内容应包括：序号、购买日期、名称、规格型号、数量、单价、金额、使用部门、责任人、移交记录等。?第四十四条?公司财务部负责低值易耗品明细账监管；公司使用部门负责对本部门使用的低值易耗品进行明细账管理，责任落实到人。责任人调离公司或调换工作岗位时应办理移交手续，移交清单报公司财务部备案。?第四十五条?低值易耗品报废时，由使用部门提供一式两份清单，报有关领导审批，经财务部门核实后，根据清单在原“明细账”上作出记录，使用部门根据财务部门盖章后的清单在“明细账”上记录。报废低值易耗品的残料价值，一律交财务部门冲减费用。?第四十六条?单位价值在50元以上的工具书，参照本制度执行。?第四十七条?集中购买多次发放的消耗性办公用品的管理，参照本制度执行。发放部门应建立收、发、存明细账，发放时并由领用人签字。?第四十八条?公司财务部，每年十二月对账内低值易耗品组织清点，对账实不符和对丢失、人为损失而短缺的低值易耗品，应由有关责任人赔偿。第七章合同管理办法第四十九条?凡涉及购买各类存货、销售商品产品、筹资贷款、租赁、委托、建设工程、运输、对外投资等经济活动业务，除即时可结清的以外，都应签订书面合同。所有合同条款都应符合国家法律法规的规定。?第五十条公司财务部是经济合同的归口管理部门，财务部设兼职合同管理员1人。?合同管理员的主要职责：一对合同的条款内容进行审核；?二参与重大经济活动的签约谈判；?三保管合同专用章；?四监督检查合同履行；?五建立合同台账并作好发生业务记录，负责档案管理；?六其他与经济合同有关的管理事宜。?第五十一条?合同订立的程序一般为：在合同双方共同协商或谈判意见一致的基础上，有关业务部门与对方共同起草合同书——合同管理员对合法性、规范性、价格合理性进行审核——报经理批准签字——加盖合同专用章。?第五十二条?签订对外投资合同，须经公司董事会讨论或授权代理人签字。签订其他经济合同，须由公司董事长授权总经理或其授权的复代理人签字。?第五十三条?有关业务部门的经办人员，在签订合同前要认真调查对方的资信、生产能力、产品质量、价格及工商登记和签约人的资格、权限等情况。在签订合同时，要向对方单位索要法人代表证件复印件和授权委托书作为合同的附件。?第五十四条?合同专用章的管理?一刻制合同专用章应当办理有关审批手续。?二合同专用章由合同管理员专人保管。?三合同专用章在使用时，必须按合同签订审批程序办理，凡是合同盖章的前期手续未履行的，一律不得加盖合同专用章。?四每次使用合同专用章都应办理登记手续。?第五十五条?合同管理员应建立合同管理总台账，并监控合同履行情况；有关业务部门应建立分台账，详细登记合同的签订、履行等情况。?第五十六条?有关业务主管部门，应当妥善保管合同档案资料。档案资料包括以下内容：?一合同文本及与其有关的电报、传真、信函、协议、洽谈协商记录、审批单、实物样品及图象等。?二对方的授权委托书、法人代表证明。?三合同专用章使用登记。?四合同变更、解除及纠纷合同的有关资料。?合同履行完毕后，应将有关资料移交档案管理部门妥善保存。?第五十七条?合同管理员在审核合同时，若认为有必要，可向会计师事务所社会中介机构进行咨询。?第五十八条?应签订合同而未签订合同的，财务部有权拒绝付款。?第五十九条?授权人应在授权范围内对外签订合同，严禁超越授权范围对外签订合同。第六十条擅自对外签订合同或越权对外签订合同以及草率签订合同给公司造成经济损失或不利影响的，公司将追究有关人员的经济和行政责任，触犯刑律的，移送司法机关处理。第八章发票管理办法第六十一条?本办法所称发票包括：一增值税专用发票；二由税务部门统一印制的各类普通发票；三外购或自制的各类收款收据。(视同发票管理)。?第六十二条?公司使用的各类发票，由公司财务部集中统一管理。财务部指定专人负责发票的日常管理工作(下称发票管理员)。发票管理员的主要职责：一负责统一向税务机关申请购买发票，并建立登记台账，分类登记发票种类及起止号码和领用人等；二按规定开具发票；三按规定发放发票；四妥善保管发票；五检查公司各有关部门的发票使用情况；六协调、监督与发票有关的其他事宜。?第六十三条?各类发票由公司财务部发票管理员统一保管、开具。?第六十四条?公司各部门所有收费业务，均应向交款人开具发票或收据，所收款项应全额上交公司财务部，由财务部集中统一核算。?第六十五条?发票的书写必须清楚、工整、不得涂改。发票上必须列明客户名称、税务登记号码、填发日期、销售商品名称、数量和单价及价税分开的金额，大小写必须一致?(具体的填写要求以税务部门的规定为准)。?第六十六条?发票在填写过程中如有错误，应即行作废。作废的发票必须各联齐备，已撕下的发票联应及时用胶水粘回原处，每联须加盖作废章，并在发票封面上注明作废发票的号码。?第六十七条?发票使用人，应严格按《中华人民共和国发票管理办法实施细则》等有关规定使用发票。若发生违反发票管理规定的行为，将按照“谁违反、谁负责”的原则，追究当事人及有关领导人的责任。?第六十八条?发票管理人员应积极配合税务部门和注册会计师对发票管理方面的审查验证。?差旅费报销制度第六十九条?职工因工出差往返车船、飞机及市内的交通费、住宿费，按附表规定的标准据实报销。?第七十条职工因公出差的伙食补助，按实际出差自然天数?(包括在途天数和住宿天数)以附表中规定的相应标准给予补助。?第七十一条?乘坐火车，从晚八时至次日晨七时之间，在火车上过夜六小时以上的，可购同席卧铺。?第七十二条?如夜间乘坐长途汽车、轮船(通舱)超过六小时的，每人每夜加发生活补助费15元。?第七十三条?凡乘坐火车、轮船，在车船上过夜超过六小时以上的，即从晚八时至次日晨七时之间，如未乘坐卧铺，可凭车、船票，每人每夜发给15元生活补助费。?第七十四条?符合乘坐火车卧铺条件而不买卧铺票的出差人员，所节省的卧铺票费，按下列比例补助发给个人：一乘坐火车慢车和直快列车，分别按慢车或直快列车硬席座位票价的60%发给。二乘坐特快列车的，按特快列车硬席票价的60%发给。三乘坐新型全列空调特快列车，凡符合乘坐火车卧铺条件，而未买卧铺票的，按此列车硬席座位票价的50%发给。出差住宿、伙食补助、市内交通费包干的十堰市以外的每人每天300元，十堰市内的每人每天50元，部门以上负责人每人每天60元。?第七十五条?从严控制出差人员乘坐飞机。凡不符合出差乘坐飞机的人员，因故如须乘坐飞机，必须事先经执行董事审批，报销时凭审批单给予报销。未经批准的，超出标准部分自理。?第七十六条?职工出差回单位后，五天之内到财会部门报销所借差旅费，同时交回多余借款，否则，财会部门将从本人工资中扣回。?第七十七条?职工出差不经公司主管经理同意，无特别紧急任务一般不得乘坐出租汽车，未经公司经理同意，绕道他处所发生的一切费用，均由本人自理。?第七十八条?职工因外出市内办事，不能返回单位或家庭就餐的?(指中、晚餐)，经部门负责人审核，报分管经理批准，可按规定标准补助误餐费。?第七十九条?因公出国人员的补助标准，按国家财政部92年第十七号(关于出国人员费用开支标准和管理办法的规定)参照执行。第十章会计档案管理办法第八十条财务会计档案主要由会计凭证、账簿和报表组成。此外公司各部门的经济合同、发票、收据，以及与财务有关的制度、规定等，也列入了财务会计档案管理。?第八十一条?公司财务会计档案管理工作由公司及各分厂财会部门负责，财会部门设“财务会计档案室”进行集中管理。并指定专人为财务会计档案管理员，负责档案资料归档、保管和借阅等工作。第八十二条?会计档案和经济合同，应于年度结束后两个月内，向会计档案室的管理员办理移交手续。移交时需按要求填写一式二分的“档案管理移交清单”，管理员对照清单内容验收无误后，在接收人栏内签名，并退回一份交对方存查。?第八十三条?档案管理员接收移交的档案资料后，应进行归案、入柜、上架，并编号登记。?第八十四条?公司所属单位拟定有关文件、制度和规定，凡与财务会计有关的文件正式发布后一星期内送一份给会计档案室存档。?第八十五条?发票与收据的管理，应根据税务部门的要求在会计档案室设专柜保管。?第八十六条?已用完的发票、收据存根，使用单位自行整理后交会计档案室，经管理员验收后，装入箱内上封，并双方一起在封条上签字盖章。?第八十七条?公司财会人员需查阅以前年度会计档案时，必须先向管理员提出申请，在管理员在场的情况下，在档案室内进行查阅。?第八十八条?财会人员需借出会计档案，须经财会部门领导同意，并在”查阅登记薄”上详细填写借出时间、事由、档案资料的名称、册数、归还时间并由借用人签名，管理员核对后借出。借出档案资料的期限，一般不得超过一天，特殊情况另行审批。?第八十九条?公司非财会人员需查阅会计档案时，须经财会部门领导同意，办理有关手续，在管理员在场的情况下方可查阅。?第九十条公司以外人员查阅会计档案，须持正式介绍信，经财会部门领导同意并报公司总经理批准后，由专人协助查阅。?第九十一条?查（借）阅者不得对档案资料进行任何改动（包括勾划、涂改），不得拆散原卷册，不得抽撤和销毁档案资料及单据。违者将追究其行政或法律责任。?第九十二条?查（借）阅者如需对会计档案资料进行复印，必须先征得管理员同意，然后向财会部门领导提交书面报告，经批准后由管理员协助复印。?第九十三条?会计档案资料在国家规定的15年保管期内不得销毁。对长期永久保存的档案要单独存放不得销毁。?第九十四条?在保存期满时，由档案管理员提出销毁意见，编造档案资料销毁清册，报公司总经理审批。并经上级财政主管部门批准后，经监督人员在场方可销毁。?第九十五条?任何人不得随意销毁和损坏会计档案，违者将追究当事人的行政或法律责任。第十一章附?则第九十六条?本办法与国家规定有抵触的，按国家规定执行。?One hundred party knowledgeThe current and future periods, the development of the party staff's work principle is: "adhere to the standards, and ensure the quality, improve the structure, Shen heavy development." this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work "sixteen words" policy, is an organic whole of dialectical unity, to fully understand and grasp the "Kennedy. Adhere to the standard" refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. "Quality assurance", is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first. "Improve structure", refers to the development of new party members to pay attention to reasonable structure, gradually improve the structure and distribution of Party members of the team, and to better play the role. "The party carefully". Is a must adhere to the individual absorption The principle of the development of a mature one, and strictly perform in the admission procedure, to prevent the Party member does not have the conditions of the people absorbed into the party. In the development of party work, it must understand correctly and comprehensively implement the "twenty-six words" policy, and avoid one sidedness and blindness, to ensure that work normally.The Communist Party is the working class with communist consciousness of the vanguard fighters are materialists and no atheists. The Communist Party only faith Ma Marxism Leninism, Mao Zedong thought, Deng Xiao Xiaoping theory and "Three Represents" important thought, not religion. On religion or have a strong religious feelings of the people can not develop to join the party.China is a multi-ethnic country, the common belief on ethnic minority areas, to participate in some people with ethnic customs and religious activities. In order not to distinguish from the masses, and just respect the national custom, in addition to some traditional funeral ceremony and the masses festival activities, should not be regarded as a religious faith to participate in religious activitiesThe chapter states: over 18 years old China workers, peasants, soldiers, intellectuals and sub sub advanced elements of other social strata China can apply to join the Communist Party.This is because: stating that 18 is the age limit for the party, because of a general, one to 18 weeks old to adult, can have a really determined political judgment, have the ability to force established their political beliefs and personal life ambition. At the same time, the provisions of the constitution apply please join the party people must have Chinese nationality citizens, foreigners will not be workers, peasants, soldiers, intellectuals and knowledge of other social strata to the advanced elements.The condition is applied to join the party constitution first stipulation: "over the age of eighteen China workers, farmers, soldiers, intellectuals and other advanced elements of his class, that program and constitution of the party, the party is willing to participate in an organization and in which work actively, carry out party resolutions and schedule accept pay Party membership dues, may join the Communist Party of China China application." this is the minimum requirement of Party members.The "recognition of the party's program and constitution" for the party. Please condition because the Communist Party is to China is the creed of the party and the constitution as the basis, in accordance with the unified organization of democratic centralism woven together, is highly consistent. On the thought political revolutionaries from the composition of the combat team may not. Is a simple combination of individual members.The party's program and regulations stipulate the nature of the party, the guiding ideology of the party, the party in the basic line in the primary stage of socialism, the ultimate goal of the party and the party's self construction of the basic requirements, it is the highest standards of ideological unity in the party's actions. At the same time, the party's program and chapter charter regulate the political life of the party, the unity of the whole Party action and the handling of personal and group organization, the basic norms of the relationship between the organization and the organization. This platform, the nature and function of the party constitution, the party is decided it is established, the foundation of survival and development. The recognition program, the party is in the mind, politics, organization, action. The premise of the same height. If the party does not recognize the awakening and abide by the party's program and constitution, each line is the party will, from the ideological, political and organizational collapse. So the Party Constitution stipulates that each joining the party everyone must admit the party program and constitution.In an organization of the party, the Communist Party members must refer to a branch of the Department into the party, group or a specific organization, and the organizational life in which, accept supervision of the party. In this issue, Lenin Martov launched a fierce struggle to fight. Martov advocated just admit party Manifesto and constitution don't have to attend a party organization, Party members can do, what each of the strikers can even put forward the "name" party. Lenin firmly opposed to this claim, he believes the party members should not only admit party principle, constitution, an organization and must participate in the party. Only in this way can the party become free the production of advanced class The organization of the army team, formed a strong fighting collective body, shoulder the great historical mission. If the party that does not participate in the program, the chapter of the party organization, the party will become a distraction for the club.The party has the obligation to undertake allocation, party organization work, and try to do it well. The party organization work assigned, including the political work of the party and the party's mass work. For example, in Party organizations at all levels of leadership, participation in Party education, contact the Department in the work of the masses and the promotion of the mass transfer work, participate in the development of party work, participate in various mass organizations work and social work. The party organization should root according to the specific circumstances, to each party member assigned to suitable jobs, and to inspect and guide. Each party must consciously accept the party organization and complete the assigned tasks. Active play Exemplary vanguard role of Party members.The party's decision, is the achievement of the overall objectives of the party, the general task, in a certain period of time, for a job or something, or by Party Congress Party Congress or the Party committee collective discussion, all members must carry out the party's decisions are matters. The collective wisdom of the Communist party, reflects the party and the interests of the vast majority of Party members, party the success of the party's cause. If there is a different meaning for the party's resolution can be retained or to higher Party organizations until the central reflect, but the action will not have to perform take the required attitude. And each one takes what he needs but if Each party can go their own way, so party unity would suffer bad, there would be no party fighting. So, applicant for Party membership to carry out the party's resolution is necessary. It does not follow the party's resolution are not allowed to become party members.Because party members pay membership dues are party members care for the career of the party, the party's economic aid, is also a party has organized logo ideas. At the same time, according to pay membership dues, not just party organizations to pay some money, but also cultivate a sense of organization of various means of Party members, and more is the party with strong strong party spirit and strict performance requirements. The organization, Party comrades should fully understand the importance of pay membership dues, was approved as a probationary member, consciously according to certain standard pay dues.The Constitution also stipulates that if the party fails to pay dues, should be subject to serious criticism and education, even to give disciplinary action necessary. Party member if there is no legitimate reason not to pay dues for 66 consecutive months, is considered to be self defections, should make the decision of branch congress and approved by the higher Party organizations must this guidance, Party members removed.The requirements of each party membership will must be given to the party. Please apply for applicants for Party membership application please book is written into the party, in order to show that the political party organizations choose their solemn party organization, to learn about your own beliefs and requirements, to facilitate the party organization investigation to self consciousness land, education and training.Is the party application form to the applicant for Party membership to the party organizations to express their wishes, strictly speaking, no fixed format. But the general should include the following basic contents: why do you want to join the party, mainly write about their own understanding of the party and the motivation of joining the party machine; their political beliefs, grow through experience and thought, work, study, work style and other aspects of the situation. The Party of the party. His attitude towards how to actively seek to join the party organization, the expression of determination and future work have the requirements to join the party, learning, life and other aspects of the plan.In general, the party should join the party request by the applicant to the Party Organization formally submit a written application to join the party. So the request, because Chinese is the Communist Party is the realization of communism will be as a political group for their ultimate goal. Each of the group members, should consciously to do whatever on when and where to take the interests of the individual to obey the party and the people's interests, not out of difficulties and hardships, not afraid of bloodshed, as for the implementation of the party's programme of work actively to establish a life-long struggle for the cause of communism. The Party comrades, is a very serious matter. Apply to join the party meaning A well prepared for a member of the Communist Party's responsibility, in the time of the party and the people need, can hesitate to sacrifice yourself everything. It is not a constant emotional impulse, also no half little force and force, must adhere to the principle of completely Kennedy. Only willing to applicant for Party membership after serious consideration into account, directly apply to the party organization, in order to truly express their political pursue and determination. On the other hand, with the continuous progress of the society, people's cultural level unceasing enhancement, the general situations, party people have written our party wishes to Ability. Therefore, applicants for Party membership to submit a written application to the party organization, as well as Zhuang serious, is fully able to do that.Write an application to join the party, please apply for Party membership to the party that he has joined the party's desire and determination. On this very serious one thing, write the party application Shen people should pay attention to the following questions: (1): to seriously study the party constitution and relevant basic knowledge of the party, to truly understand the solution party. Based on the full understanding of the party, a comprehensive understanding of the party, solemnly made his political choice, establish the correct motivation to join the party party. On this basis, to contact the Department of actual thinking about their understanding of the party, to the party organization to heart, should not just copy the copy books, not to talk about real thoughts ((2). To be honest and loyal to the party, truthfully report to the party since. Has the political calendar history, I experience, social relations and its impact on their own on the situation, may not conceal or falsify. ((3) applications from the writing I. As a result of low level of education or other special reasons can not personally write to write, by my dictation, please others to write, but to explain himself to self written reasons, and signed by the applicant by stamp or thumbprint to Party organization.Apply to join the party should submit a written application to the general Party organization. This is because in a peaceful environment, the party application please people who generally have certain cultural knowledge, have the ability to write an application to join the party. Membership is a very strict and serious thing, unless you do not have the necessary conditions and ability, the applicant shall be required in the party to the party as written expression of their own will.The man was seriously ill because of membership, low cultural level, residual disability and other reasons, it is difficult to write an application to join the party, either by themselves, please help dictate the other comrades to write. But from writing applications to real expression of the applicant's understanding and attitude toward, and that the applicant can not personally self writing the reason, finally by applicants signature stamp or by hand.An application to join the party is the applicant for Party membership to the party organization to express their requirements to join the party's desire to express their political pursuit and determination for a form. One party is required, after serious consideration into account, is willing, is a serious political choice. Write the party for Shen the book is a very serious matter. Therefore, most of the requirements of the party who everyone write applications look very heavy, in addition to the content to reflect their true thoughts, to express their requirements into the desire to join the party, in the form of think of as beautiful, neat, clear, consistent with this applicants with psychological. In addition, With the continuous improvement of the level of science and technology, office automation degree is more and more high, many units have been the real implementation of the paperless office, document processing are operated by computer is. In this case, the party who write requirements in applications with computer printing, should should be allowed to be clear. Is a print, the party application, the applicant must be a signature stamp or thumbprint India. The Party branch must take this off at the receiving party application. This book is both responsible for the party organization, is also responsible for the party in the applicant.The Constitution clearly pointed out that the Communist Party members to "the party faithful honest and consistent". This not only is for every member of the requirements, also apply to join the Party comrades on each request. The so-called "honest", is to be open-minded, bright and Lei, loyal to the party and the people, loyal to the socialist society and the cause of communism, not to resort to deceit, not to conceal their problems, reflect the situation to the party, don't hide their shortcomings and mistakes. This is the basic requirement of each member to join their team Wuwu party.Honesty is decided by the nature of party loyalty to the party. The party except for the workers class and the broad masses of the people's interests, no special interests of their own. For each party comrades must be honest and loyal to the party, this is the new stage of the new century, need economic and strategic objectives the development of the society. The construction of socialist Chinese to each application to join the Party comrades can faithfully faithfully implement the party's line, principles and policies on the needle, thought in politics, the height of the party, consistent action. The party is not one of the table, is not for the party say in words, words and deeds are not A, even playing double faced style. This phenomenon must be resolutely overcome and correct decision, must from the application into the Party comrades. Only the start each party and each application to join the party with Comrade can follow the party will really improve the will of one heart and one mind, the combat effectiveness of the party organization.Be honest and loyal to the party: (11) to conscientiously study Marxism Leninism, Mao Mao Zedong thought, Deng Xiaoping theory and the important thought of "Three Represents", study the party's basic theory, basic line, basic program and basic experience, establish a correct outlook on life, overcoming the "honest people suffer" thought Comrade Zhou Enlai once said: "the most intelligent smart people in the world is the most honest people, because only the honest people can have it real and historical test. Only a set of wholehearted service to the people life outlook on life, be willing to tell the truth, do honestly, honest people do consciously, for the realization of communism Righteousness and selfless work. (2) to adhere to the principle, according to Party policy. For a request for the Party comrades, can adhere to the principle, according to the party's policy, is an important symbol to measure him honest and loyal to the party is the party. Therefore, in the matter of principle that is the party's line, principles, policies and other major issues, we must proceed from reality in everything, selfless and fearless, adhere to the principles, and be impartial and, no matter what the circumstances, have been tested, do not damage the party's interests. To dare not tell the truth. Do not tell lies. Truthfully report to the Party Organization Department in all aspects of their situation. Don't be on their own shortcomings, mistakes, but also to take the initiative to speak clearly to the party organizations, consciously put themselves in the supervision and help of the party organization.The party is a dynamic motivation, individual party the subjective reasons, that is to say his inner heart is not what want to join the party.All striving for and actively participate in the molecular China of the Communist Party, must correct motives are correctly solve the problem.. why constitution stipulates that the second party: "China were members of the Communist Party of the working class is Chinese with communist consciousness of the vanguard fighters. China Communist Party members must fully serve the people whole heart. All at the expense of personal sacrifice, for the realization of Communist struggle for life. China forever is a member of the Communist Party of the working people. In addition to laws and regulations within the scope of personal interests and the authority to work at all, Communist Party members must not seek any personal interests and privileges." the provisions of And for all people to volunteer for the party team, must establish a scientific outlook of communism, there must be for the realization of communism struggle to fight, even at the expense of all their determination to have the idea of serving the people wholeheartedly for the people, we must consciously obey the party and the people's interests with a personal interest, suffer first, enjoy, G has been dedication, not the name, not for profit, and definitely not. In all the difficulties and danger, can stand out the heroic struggle. Only with this motivation and persistence to everyone, only may be a true communist. Who do not like people, can not become a member of the Communist Party. To establish the correct motivation of joining the party, and the party organizations and Party members rely on help education, but mainly rely on their own subjective effort.The development of the Party member of the Communist Party of Chinese "work rules (Trial)" provisions: Party activists called through training and education

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