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本刊记者在参加四川省会计学会、财务成本研究会联合举办的学术专题讨论会期间,在成都市邀请四川省财政厅工交处和广西、云南等省(区)会计学会的负责同志,四川大学和湖北财院的教授,以及部份大中型企业的总会计师和财务处(科)长,就建立内部嵇核制度进行了座谈. 座谈时,与会者一致认为,《会计法》规定会计机构内部应当建立嵇核制度,是完全必要的.这对于保证国家方针、政策的贯彻,保障会计资料的真实,保护公有财产的安全,加重经济责任都是必不可少的. 关于嵇核的概念,有的同志认为:嵇核者,系对会计资料勾嵇复核之谓也.是对经济业务包括财务收支活动的符合性、客观性与成效性进行的会计审核.
Our correspondents in Sichuan Province to participate in the accounting society, financial costs will be jointly organized by the Symposium held in Chengdu City, Sichuan Province, Ministry of Finance invited the Office of Labor and Guangxi, Yunnan and other provinces (autonomous regions) Accounting Society responsible comrades, Sichuan University Held discussions with the professors of Hubei Finance Institute and chief accountants and financial officers of some large and medium-sized enterprises on the establishment of an internal nuclear inspection system. During the discussion, all participants agreed that the Accounting Law stipulated that the internal It is absolutely necessary to establish a nuclear inspection system, which is essential for ensuring the implementation of national guidelines and policies, ensuring the authenticity of accounting information, protecting the security of public property and aggravating economic responsibilities. Comrades believe that: 嵇 nuclear who Department of accounting information review 之 也 also said that economic activities, including financial revenue and expenditure activities of the compliance, objectivity and effectiveness of the accounting review.