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目前,沙市商业企业财会部门广泛采用单式记帐凭证。实践证明,这种会计凭证不利于财务管理。一,不利于财务检查和监督。由于单式记帐凭证割裂反映同一经济事项的几个方面,使一些本来直观清晰的财务内容人为复杂化,因而给财务检查、审计工作等带来许多困难。最近,沙市商业系统对承包企业进行承包期效益审计时发现,不少单位利用单式记帐凭证“附件不完整,对应科目模糊”等弊病,虚列成本或虚增效益,弄虚作假现象时有发生,给企业财务管理造成混乱。而对这些现象的查处,审计人员在落实同一经济事项是否真实时,往往需要翻查许多凭证。
Currently, Shashi commercial enterprises accounting department widely used single-entry vouchers. Practice has proved that this accounting voucher is not conducive to financial management. First, not conducive to financial inspection and supervision. As the fragmentation of a single type of voucher reflects several aspects of the same economic issue, it complicates some otherwise intuitive and clear financial contents and therefore presents many difficulties for financial inspection and auditing. Recently, Shashi Commercial System carried out an audit of contracting enterprises’ effectiveness during the contractor’s business period. They found that many units used the single-type vouchers “Incomplete Attachments and Corresponding Subjects to Obscure” and other shortcomings, falsifying costs and inflated profits, , Causing confusion to the enterprise financial management. While investigating and treating these phenomena, auditors often need to examine many vouchers when implementing the same economic matters.