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近几年参加财务检查工作,笔者根据被查单位的不同情况,分别采用立体检查法、逻辑分析法、平衡分析法和重点抽查法进行检查,收到了较好效果。现介绍如下: 立体检查法。是根据资金在客观上存在着比例性、继起性等相互联系、相互转化的规律性,从中分析线索,找出疑点的一种查帐方法。这种方法对发现一些大宗转移资金,截留利润等违纪问题比较有效。如在某公司查帐时,发现该公司其他应付款所占比重过大,经深入查看其他应付款的发生额和余额情况,查出该公司采取内部转帐方式,把260万元预算内专项资金转入其他应付款帐户的违纪问题。
In recent years, he participated in the financial inspection. According to the different conditions of the investigated unit, the author used three-dimensional inspection method, logic analysis method, balance analysis method and key sampling method to check and received good results. Now introduced as follows: Three-dimensional inspection method. It is based on the regularity of funds in terms of proportionality, succession and other interactions, mutual transformation, from the analysis of clues, to find a doubtful point of an audit method. This method is more effective in detecting disciplinary issues such as some large transfer of funds and retained profits. For example, when checking a company’s account, it was found that the company’s other accounts payable accounted for too large a proportion. After in-depth examination of the amount and balance of other payables, it was found that the company adopted an internal transfer method and allocated 2.6 million yuan in budgetary funds. Transferred into other payable accounts for disciplinary issues.