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随着《中国人民解放军会计规则》等文件的贯彻执行,全军各级各部门对财务工作的重视程度不断提高。但是目前军队内部会计控制制度并不完善,有的单位并没有开展行之有效的内部会计控制。为此,本文就军队单位建立健全内部会计控制制度谈点看法。一、目前军队内部会计控制存在的问题1.缺少规范的内部会计控制制度。目前全军没有统一的内部会计控制制度文件,这使各单位内部会计控制的基础十分薄弱。有的单位主管对内部会计控制制度不够重视,导致管理松懈、贪污侵占军队财产的案件时有发生。有的单位即使有内部控制制度,但在实际工作中却让位于领导意图,以至于既定的内部控制制度难以落实,不能发挥应有的作用。
With the implementation of the “Accounting Rules for the Chinese People’s Liberation Army” and other documents, all departments and units at all levels in the army have continuously attached more importance to financial work. However, at present, the internal accounting control system in the army is not perfect, and some units do not carry out effective internal accounting control. To this end, this article on the establishment and improvement of internal control units of the military unit to talk about the point of view. First, the current internal control problems within the military 1. The lack of standardized internal accounting control system. At present, the whole army does not have a unified internal accounting control system document, which has made the basis for internal accounting control of each unit very weak. Some unit supervisors did not pay enough attention to the internal accounting control system, which led to cases of slack administration, corruption and encroachment on military assets. Even if some units have an internal control system, they actually give way to leadership intentions so that the established internal control system can not be implemented and can not play its due role.