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我厂于一九七三年开始筹建,至今已有十年了。十年来,财会档案一直没有系统整理,加上主管会计换了五任,交接没有严格手续,因此一进财务室只见传票、单据、凭证乱堆在箱子、蒲包里,哪个箱子里放的什么帐薄、单据,谁也说不清,有一个箱子里还有老鼠窝,这就严重危害着档案材料的安全。前年,厂里实行经济责任制,抓财产的落实和清理债权、债务、职工欠款,要找历史资料,由于财会档案管理混乱,给清财工作带了很大困难。例如今年二月,发现有个应付款帐户与经办人所讲的情况不符,为此我们专门抽出两人,查了两个月,仍没有彻底查清楚。
I plant began construction in 1973, has been for ten years. Ten years, the accounting files have not been systematically organized, coupled with the competent accounting for five, no strict formalities for the handover, so I saw the summons to the Finance Room, documents, vouchers disorderly heap in the box, bag, which box put what Accounting books, documents, who can not tell, there is a box of rats nest, which seriously jeopardizes the safety of archival materials. Two years ago, the factory implemented the economic responsibility system, took the implementation of assets and cleared the debts, debts and employee arrears. Looking for historical materials, the management of financial records brought great difficulties to the management of the financial affairs. For example, in February this year, it was found that there was a discrepancy between the account payable and the manager’s account. Therefore, we devoted two special inspections and did not conduct thorough investigations for two months.