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《会计法》规定:“会计机构内部应当建立稽核制度”,建立财务稽查员才能使稽核制度得到具体执行。目前,大部分企事业单位几乎没有建立专职人员负责执行财会稽核制度,就是兼职的也很少,而且只限于现金报审等小范围的会计监督,大量的会计监督和检查工作都要依赖于一年一度的税收、财务、物价大检查和审计部门的事后审计,因而不能及时发现会计工作中的差错、失误和违法乱纪现象,给国家和企业造成重大损失。建立财务稽查员制度可采取事前、事中和事后监督相结合的稽查措施,及时把会计工作中出现的违法违纪问题消灭在萌芽之中。
“Accounting Law” states: “Accounting institutions should establish an audit system”, the establishment of financial auditors in order to make the audit system to be concretely implemented. At present, most enterprises and public institutions have almost no full-time staff responsible for the implementation of the accounting and auditing system, that is, there are few part-time jobs and are limited to a small-scale accounting supervision system such as cash screening. A large number of accounting supervision and inspection work depends on one Annual tax, finance, price inspections and audit departments after the audit, which can not be found in accounting errors, mistakes and violations of law, to the state and enterprises caused heavy losses. The establishment of financial auditor system can take pre-ex-ante, post-ex-post supervision combined with the audit measures to promptly eliminate accounting problems in the budding.