ﻗﺎﻧﻮﻥﻣﺤﺎﺳﺒﺎﺕﻋﻤﻮﻣﻲ و ﻗﺎﻧﻮﻥ

ﺫﻳﺤﺴﺎﺏ ﻭ ﺍﺧﺘﻴﺎﺭﺍﺕ ﺍﻭ:
ﻫﻤﺎﻧﻄﻮﺭﻛﻪﺩﺭﻣﺎﺩﻩ31ﻗﺎﻧﻮﻥﻣﺤﺎﺳﺒﺎﺕﻋﻤﻮﻣﻲ ﺗﻌﺮﻳﻒﺷﺪﻩﺍﺳﺖ،ﻣﺄﻣﻮﺭﻱﺍﺳﺖﻛﻪﺑﺎﺣﻜﻢﻭﺯﺍﺭﺕﺍﻣﻮﺭﺍﻗﺘﺼﺎﺩﻱ ﺩﺍﺭﺍﺋﻲﺍﺯﺑﻴﻦﻛﺎﺭﻛﻨﺎﻥ ﺭﺳــﻤﻲﻭ ﻭﺍﺟﺪﺻلاﺣﻴﺖﻣﻨﺼﻮﺏﻣﻲﮔﺮﺩﺩ.ﺑﺪﻟﻴﻞﻧﻘﺶﻣﺆﺛﺮﻭ ﻛﻠﻴﺪﻱﺫﻱﺣﺴــﺎﺏﺩﺭﺍﺟﺮﺍﻱ ﺗﻤﻠﻚ ﺩﺍﺭﺍﺋﻲﻫﺎﻱﺳﺮﻣﺎﻳﻪﺍﻱ (ﻃﺮﺡﻫﺎﻱﻋﻤﺮﺍﻧﻲ)، ﻭﻇﺎﻳﻒ ﻭ ﺍﺧﺘﻴﺎﺭﺍﺕﻭﻱﺑﺸﺮﺡ ﺯﻳﺮ ﺗﺸﺮﻳﺢﻣﻴﮕﺮﺩﺩ. (ﻣﺎﺩﻩ 31 ﻗﺎﻧﻮﻥﻣﺤﺎﺳﺒﺎﺕﻋﻤﻮﻣﻲ کشور)
1- ﺍﻋﻤﺎﻝﻧﻈﺎﺭﺕ (ﻣﺎﻟﻲ) ﻭ ﺗﺄﻣﻴﻦﻫﻤﺎﻫﻨﮕﻲﺩﺭﺍﺟﺮﺍﻱﻣﻘﺮﺭﺍﺕﻣﺎﻟﻲﻭ ﻣﺤﺎﺳﺒﺎﺗﻲ ﺩﺳﺘﮕﺎﻩﻫﺎﻱﺍﺟﺮﺍﺋﻲﺗﻌﺮﻳﻒﺷﺪﻩ
ﻣﻮﺍﺩ 2 ﺗﺎ 5 ﻗﺎﻧﻮﻥ ﻣﺤﺎﺳﺒﺎﺕﻋﻤﻮﻣﻲ
2- ﻧﮕﻪﺩﺍﺭﻱﻭ ﺗﻨﻈﻴﻢ ﺣﺴﺎﺏﻫﺎ ﺑﺮ ﻃﺒﻖﻗﺎﻧﻮﻥ ﻭﺿﻮﺍﺑﻂﻣﺮﺑﻮﻁﻭﺻﺤﺖ ﻭ ﺳلاﻣﺖ ﺁﻥﻫﺎ
3- ﻧﻈﺎﺭﺕﺑﺮ ﺣﻔﻆ ﺍﺳﻨﺎﺩ ﻭ ﺩﻓﺎﺗﺮ ﻣﺎﻟﻲ
4-ﻧﮕﻫﺪﺍﺭﻱﻭ ﺗﺤﻮﻳﻞﻭ ﺗﺤﻮﻝ ﻭﺟﻮﻩ ﻭ ﻧﻘﺪﻳﻨﻪﻫﺎ ﻭ ﺳﭙﺮﺩﻩﻫﺎ ﻭ ﺍﻭﺭﺍﻕﺑﻬﺎﺩﺍﺭ
5- ﻧﮕﺎﻫﺪﺍﺭﻱﺣﺴﺎﺏﺍﻣﻮﺍﻝ ﺩﻭﻟﺘﻲﻭ ﻧﻈﺎﺭﺕﺑﺮ ﺍﻣﻮﺍﻝ ﻣﺬﻛﻮﺭ
6- ﺫﻳﺤﺴﺎﺏﺯﻳﺮﻧﻈﺮ ﺭﺋﻴﺲﺩﺳﺘﮕﺎﻩﺍﺟﺮﺍﺋﻲﻭﻇﺎﻳﻒﺧﻮﺩﺭﺍ ﺍﻧﺠﺎﻡﻣﻲﺩﻫﺪ. ﻣﺎﺩﻩ 31 ﻗﺎﻧﻮﻥ ﻣﺤﺎﺳﺒﺎﺕ
7- ﺩﺭﺑﺨﺶﻣﺮﺍﺣﻞﺧﺮﺝﻣﻮﺍﺩ22،21،20،19،18،17 ﻕﻡ ﻉﻙ ﺍﺧﺘﻴﺎﺭﺍﺕﻣﻮﺍﺩ 18 و22 ﺗﺄﻣﻴﻦﺍﻋﺘﺒﺎﺭ وﺩﺭﺧﻮﺍﺳﺖ ﻭﺟﻪﺑﻪﻋﻬﺪﻩﺫﻳﺤﺴﺎﺏﺍﺳﺖ.
8- ﺫﻳﺤﺴــﺎﺏﻣﻲﺗﻮﺍﻧﺪ ﺍﺧﺘﻴﺎﺭﺍﺕﺧﻮﺩﺭﺍﻛلاﻳﺎﺑﻌﻀﺎﺑﻪﻣﻘﺎﻣﺎﺕﻣﺴــﺌﻮﻝ ﺩﺳﺘﮕﺎﻩﻣﺮﺑﻮﻁﺑﺎﺭﻋﺎﻳﺖﻣﺎﺩﻩ 53 ﻗﺎﻧﻮﻥﻣﺤﺎﺳﺒﺎﺕﻋﻤﻮﻣﻲ کشورﺗﻔﻮﻳﺾﻧﻤﺎﻳﺪ.
9- ﺍﻣﻀﺎء ﭼﻚﻫﺎﻱ: ﺻﺎﺩﺭﻩ ﺗﻮﺳﻂﺫﻳﺤﺴﺎﺏﻭ ﻳﻜﻲﺍﺯﻣﻘﺎﻣﺎﺕﻣﺴﺌﻮﻝ ﺩﺳﺘﮕﺎﻩ ﺍﺟﺮﺍﻳﻲ (ﻣﺎﺩﻩ 76 ﻗﺎﻧﻮﻥﻣﺤﺎﺳﺒﺎﺕﻋﻤﻮﻣﻲ کشور)
10-ﻋﻀﻮ ﻛﻤﻴﺴﻴﻮﻥ ﻣﺎﺩﻩ 84 ﻗﺎﻧﻮﻥﻣﺤﺎﺳﺒﺎﺕﻋﻤﻮﻣﻲ کشور ﻭ 28 ﻗﺎﻧﻮﻥ ﺑﺮﮔﺰﺍﺭﻱﻣﻨﺎﻗﺼﺎﺕﻧﺴﺒﺖ ﺑﻪﺗﺮﻙﺗﺸﺮﻳﻔﺎﺕﻣﻨﺎﻗﺼﻪ.
ﻧﻜﺘﻪﻗﺎﺑﻞﺗﻮﺟﻪ:
ﺑﺎﺳــﺘﻨﺎﺩﻣﺼﻮﺑﻪﺷــﻤﺎﺭﻩ51617ﻣﻮﺭﺥ1368/4/6ﻫﻴﺌﺖﻭﺯﻳﺮﺍﻥﺭﺍﺟﻊﺑﻪﺍﻣﻜﺎﻧﺎﺗﻲﻛﻪﺫﻳﺤﺴﺎﺑﺎﻥﻣﻲﺗﻮﺍﻧﻨﺪﺍﺳﺘﻔﺎﺩﻩ ﻧﻤﺎﻳﻨﺪ، ﺑﺸﺮﺡﺯﻳﺮ ﺍﺳﺖ:
ﺍﻟﻒ: ﺍﻣﻜﺎﻧﺎﺕ ﺻﺮﻓﺎﺑﻪﻣﻴﺰﺍﻥﻣﺪﻳﺮﺍﻥﻫﻢﺗﺮﺍﺯﺍﺭﺍﺋﻪ ﻭ ﺗﺴﻬﻴلاﺕﺫﻳﺤﺴﺎﺑﺎﻥﺩﺭﺩﺳﺘﮕﺎﻫﻬﺎﻱﺍﺟﺮﺍﻳﻲ ﺑﻪﺍﻃلاﻉﻣﻌﺎﻭﻧﺖ ﻫﺰﻳﻨﻪ ﻭ ﺧﺰﺍﻧﻪﺩﺍﺭﻱﻭﺯﺍﺭﺕﺍﻣﻮﺭﺍﻗﺘﺼﺎﺩﻱﺑﺮﺳﺪ.
ﺏ: ﺫﻳﺤﺴﺎﺑﺎﻥ ﺗﺎﺑﻊﺿﻮﺍﺑﻂ ﻭ ﺍﻧﻀﺒﺎﻁ ﺍﺩﺍﺭﻱﺩﺳﺘﮕﺎﻩﺍﺟﺮﺍﻳﻲﻣﺤﻞﺧﺪﻣﺖ ﻣﻲﺑﺎﺷﻨﺪ.
ﺝ: ﺩﺳﺘﮕﺎﻩﻫﺎﻱﺍﺟﺮﺍﻳﻲﮔﺰﺍﺭﺷﻲﺍﺯﺍﻣﻜﺎﻧﺎﺕﻭﺍﮔﺬﺍﺭﺷﺪﻩﺑﻪﺫﻳﺤﺴﺎﺑﺎﻥﺭﺍﺗﻬﻴﻪﻭﺑﻪ وﺯﺍﺭﺕﺍﻣﻮﺭﺍﻗﺘﺼﺎﺩﻱﺍﺭﺍﺋﻪﻧﻤﺎﻳﻨﺪ.
11-ﺍﻋلاﻡﻣﻮﺍﺩﺧلاﻑﻗﺎﻧﻮﻥ:ﻳﻜﻲﺍﺯﺍﺧﺘﻴﺎﺭﺍﺕﻣﻬﻢﺫﻱﺣﺴﺎﺏﺑﺮﻃﺒﻖﻣﺎﺩﻩ91ﻗﺎﻧﻮﻥﻣﺤﺎﺳﺒﺎﺕﻋﻤﻮﻣﻲکشورﺍﺳﺖﻛﻪ ﺑﺮﺍﺳﺎﺱﺁﻥﺩﺭﺻﻮﺭﺗﻴﻜﻪﺑﺎلاﺗﺮﻳﻦﻣﻘﺎﻡﺩﺳﺘﮕﺎﻩﺍﺟﺮﺍﺋﻲﺩﺳﺘﻮﺭﺧﺮﺟﻲﺻﺎﺩﺭﻧﻤﺎﻳﺪﻛﻪﺑﺎﺗﺸﺨﻴﺺﺫﻱﺣﺴﺎﺏﺧلاﻑ ﻗﻮﺍﻧﻴﻦﻭﻣﻘﺮﺭﺍﺕﺑﺎﺷــﺪ،ﺫﻳﺤﺴــﺎﺏﻣﻮﺿﻮﻉﺭﺍﺑﻪﻭﻱﺑﺎﻣﺴﺘﻨﺪﺍﺕﻗﺎﻧﻮﻧﻲﺍﻋلاﻡﺩﺭﺻﻮﺭﺗﻴﻜﻪﺭﺋﻴﺲﺩﺳﺘﮕﺎﻩﺍﺟﺮﺍﻳﻲ
ﺩﺳﺘﻮﺭﺩﺍﺩﻩﺷﺪﻩﺭﺍﻣﻐﺎﻳﺮﺑﺎﻗﺎﻧﻮﻥﺗﺸﺨﻴﺺﻧﺪﺍﺩ،ﻣﺠﺪﺩﺍًﺑﻪﺫﻳﺤﺴﺎﺏﺍﻋلاﻡﻭﺫﻳﺤﺴﺎﺏﻣﻮﻇﻒﺑﻪﭘﺮﺩﺍﺧﺖﻭﺟﻪﻣﻲﺑﺎﺷﺪ. ﺳﭙﺲﻣﻮﺭﺩﺭﺍﺑﻪﻭﺯﺍﺭﺕﺍﻣﻮﺭﺍﻗﺘﺼﺎﺩﻱﻭﺩﺍﺭﺍﺋﻲﻭﺩﻳﻮﺍﻥﻣﺤﺎﺳﺒﺎﺕﻛﺸﻮﺭﺍﻋلاﻡﻣﻲﻧﻤﺎﻳﺪ.
12-ﺗﺄﻣﻴــﻦﺍﻋﺘﺒﺎﺭﺧلاﻑﻭﺍﻗﻊ:ﻳﻜﻲﺍﺯﻣﻮﺍﺩﻗﺎﻧﻮﻧﻲﻛﻨﺘﺮﻝﺫﻳﺤﺴــﺎﺏﻣﺎﺩﻩ 93 ﻗﺎﻧﻮﻥﻣﺤﺎﺳﺒﺎﺕﻋﻤﻮﻣﻲ کشورﺍﺳــﺖﻛﻪﺍﻋلاﻡﻣﻲﺩﺍﺭﺩﺩﺭﺻﻮﺭﺕﮔﻮﺍﻫﻲ ﺧلاﻑﻭﺍﻗﻊ ﺫﻳﺤﺴﺎﺏﻧﺴﺒﺖ ﺑﻪﺗﺄﻣﻴﻦ ﺍﻋﺘﺒﺎﺭﻳﺎﺩﺳﺘﻮﺭ ﺧلاﻑﺑﺎلاﺗﺮﻳﻦ ﻣﻘﺎﻡﺩﺳﺘﮕﺎﻩ ﺍﺟﺮﺍﺋﻲ ﭘﺮﺩﺍﺧﺘﻲﺻﻮﺭﺕﮔﻴﺮﺩ ﻭ ﻳﺎ ﺗﻌﻬﺪﻱﺍﻳﺠﺎﺩ ﺷﻮﺩﺗﺨﻠﻔﺎﺕﻣﺬﻛﻮﺭﺩﺭ ﺣﻜﻢ ﺗﺼﺮﻑﻏﻴﺮ ﻗﺎﻧﻮﻧﻲﺩﺭ ﻭﺟﻮﻩ ﻭ ﺍﻣﻮﺍﻝ ﺩﻭﻟﺘﻲﺍﺳﺖ.
13-ﺗﻨﻈﻴﻢﺻﻮﺭﺕﻫﺎﻱﻣﺎﻟﻲ:ﺫﻱﺣﺴﺎﺏ ﻣﺴﺌﻮﻝ ﺗﻨﻈﻴﻢﺻﻮﺭﺕﻫﺎﻱﻣﺎﻟﻲﻣﺎﻫﺎﻧﻪ ﻭ ﺳﺎلاﻧﻪﺩﺳﺘﮕﺎﻩ ﺍﺟﺮﺍﻳﻲﻣﺮﺑﻮﻁﻭ ﺍﺭﺍﺋﻪﺩﺭﻣﻮﻋﺪ ﻣﻘﺮﺭﺑﻪﺩﻳﻮﺍﻥ ﻣﺤﺎﺳﺒﺎﺕﺍﺳﺖ. (ﻣﻮﺍﺩ 99 ،98 ،95 ﻗﺎﻧﻮﻥﻣﺤﺎﺳﺒﺎﺕﻋﻤﻮﻣﻲ کشور)
14- ﺗﺤﻮﻳــﻞﻭ ﺗﺤﻮﻝ: ﺫﻳﺤﺴــﺎﺏ ﻣﻮﻇﻒﺍﺳــﺖﺩﺭﻣﻮﻗﻊﺗﻌﻮﻳﺾﻭ ﻳﺎﺳــﻠﺐﻣﺴــﺌﻮﻟﻴﺖ، ﻇــﺮﻑﻳﻚﻣﺎﻩ ﻃﺒﻖ