目前的企业,普遍存在着会计监督弱化的问题。因此,必须加强企业内部的会计监督。 1.将会计监督纳入企业领导责任体系,并与其业绩评价结合起来,让企业领导真正关心和支持会计工作,带头遵守国家财经纪律,严格依法办事。 2.明确企业内部会计监督的内容。第一,会计人员审核原始凭证,对不真实、不合法的原始凭证予以退回,要求责任人更正、补充,否则不予报销。第二,建立财产清查制度,对企业的各项财产、物资、帐款进行定期或不定期的清查盘点,对帐实、 At present, there is a widespread problem of weakening accounting supervision. Therefore, we must strengthen the internal accounting supervision. 1. Incorporate accounting supervision into the corporate leadership responsibility system and combine it with performance evaluation so that business leaders truly care for and support accounting work, take the lead in complying with the national financial and economic discipline and strictly in accordance with the law. 2. clear the contents of the internal accounting supervision. First, the accounting staff review the original voucher, and return the original voucher that is untruthful and illegal. The responsible person is required to correct and supplement the original voucher, otherwise, the original voucher is not reimbursed. Second, the establishment of property inventory system, the company’s property, supplies, accounts for regular or irregular inventory check, reconciliations,