论文部分内容阅读
所谓内部稽核,就是在单位内部指定专人对会计凭证、帐簿组织、记帐程序、财务报表、成本核算等方面进行检查和监督。稽核工作的内容很广,我认为应从以下几方面着手。 1、审查材料。通过材料供应过程有关的收、支凭证记录、资料,内部的规章制度,对材料的购进、消耗、调拨和储备进行审查,达到既要保证生产,又要节约资金,降低材料成本的目的。具体地说,就是要审查材料计划及其执行情况,材料储备定额的执行情况,材料收入、支出的真实性和合法性,是否做到帐、卡、物三相符, 2、审查成本。就是审查成本的真实性和正确性;是否遵守成本开支范围,成本计算方法是否合理正确;成本升降对企业经济效益的影响;产成品和在产品是否帐实
The so-called internal audit, is the designated person within the unit of accounting vouchers, bookkeeping organizations, accounting procedures, financial statements, cost accounting and other aspects of inspection and supervision. The content of the audit work is very broad. I think we should start with the following aspects. 1, review the material. The materials procurement, consumption, allocation and reserve shall be examined through materials and process related receipts and payments records, materials and internal rules and regulations so as to achieve the goal of ensuring production while saving funds and reducing the cost of materials. Specifically, it is necessary to review the material plan and its implementation, the implementation of the material reserve quota, the material income, the authenticity and legitimacy of the expenditure, and whether the accounts, cards and goods match each other. 2. Review the costs. Is the review of the authenticity of the cost and correctness; Whether to comply with the scope of the cost of expenditure, the cost calculation method is reasonable and correct; Costs on the economic benefits of enterprises;