最近,洪湖市组成了一个以政府、人大为领导,财政部门为主体,主管部门为依托,企事业单位为基础,广大会计人员参与的执法检查团,对《会计法》执法情况进行了一次大检查。这次大检查结合“三查”与清理小金库、清产核资等工作同时进行,内容涉及到会计凭证的合法性、会计人员行使职权情况等十个方面。检查的原则是“四结合、四为主”:自查与抽查相结合,以自查为主;全面检查与重点检查相结合,以重点检查为主;奖励与惩罚相结合,以奖励为主;检查与教育相结 Recently, Honghu City has formed a law enforcement inspection team that takes the government, people’s congress as the leading body, the financial department as the main body, the competent authority as the basis, the enterprises and institutions as the foundation, and the vast numbers of accountants participate in and conducts a large an examination. The inspection combined with the “three checks” and clean-up small coffers, clearing assets and other work at the same time, the contents related to the legitimacy of accounting documents, accountants exercise their powers and other aspects of ten aspects. The principle of inspection is “four combined, four dominated ”: self-examination and random inspection combined with self-examination based; comprehensive inspection and key inspection combined to focus on the main inspection; reward and punishment combined to reward Based; check and education