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湖南省湘潭市从1992年开始组织专门力量,分期分批对全市130个乡镇及所属站、办、所进行了财务清理,发现了一些不容忽视的问题。——会计基础工作差,核算乱。一是帐簿设置不规范,概括起来有三种帐:(1)糊涂帐,虽然立了帐,但未按规定登帐和结算,结果总帐与明细帐不符,帐与表不符,帐与实物不符。如某乡的一个农机站,帐上库存商品金额17万多元。而盘底只有1.2万元,相差15万元。(2)流水帐,只要发生了资金的收支活动就
Xiangtan City, Hunan Province, started organizing special forces in 1992 to clean up the financial affairs of 130 townships and their stations, offices and offices in cities in stages and in batches, and found some problems that should not be overlooked. - Poor accounting basis, accounting mess. First, the book is not set up norms, summed up in three accounts: (1) stupid account, although the establishment of the account, but not required to check and settlement, the results of the general ledger and subsidiary does not match, accounting and table does not match, account and physical Does not match. Such as a rural agricultural station, the inventory of goods on the amount of more than 170,000 yuan. The only 12,000 yuan at the end of the plate, a difference of 15 million. (2) running account, as long as the financial revenue and expenditure activities occurred