论文部分内容阅读
部门预算工作的推行,离不开对各部门基本情况摸底分析。为了掌握各部门单位财务会计工作是否真实、有效,去年11月份武汉市人大财经委会同市财政局对部分市直行政部门、企事业单位贯彻执行会计法的情况进行检查。从检查情况看,该市贯彻实施会计法虽然取得了较大成效,但也存在一些问题:一是会计基础工作还比较薄弱,少数单位不按规定进行会计核算,填制会计凭证,登记会计账簿,存在着会计信息传递不及时,不充分的现象;二是内控制度不健全,少数单位会计管理混乱,缺乏有效的内部控制机制,账外设账和设“小金库”的现象依然存在;三是隐瞒收入,虚列成本费用等违反国家财经法规的现象时有发生。究其原因,主要是少数部门、单位领导和财务人员法制观念淡薄,受利益驱动,利用会计手段,为单位和个人谋取利益。
The implementation of departmental budget work can not be separated from the basic situation of various departments. In order to grasp whether departmental financial accounting work is true and effective, in November last year, Wuhan Municipal People’s Congress Financial and Economic Commission and Municipal Bureau of Finance examined the implementation of the accounting law by some municipal departments directly under the central government and enterprises and institutions. From the inspection situation, although the city has implemented the accounting method has achieved greater success, but there are also some problems: First, the basic accounting work is still relatively weak, a few units do not follow the provisions of accounting, fill in accounting vouchers, register accounting books , There is the phenomenon that the accounting information is not delivered in time and not enough; second, the internal control system is not perfect, the accounting management of a few units is in disorder, and there is no effective internal control mechanism. The phenomena of accounting and setting up “small treasuries” still exist; Is to conceal income, cost and other costs in violation of the state’s financial laws and regulations have occurred from time to time. The reason is mainly a few departments, unit leaders and financial personnel weak legal concepts, driven by the interests of the use of accounting instruments for the benefit of units and individuals.