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审阅各种会计资料是检查单位财务收支、经营成果和会计工作开展情况的最基本方法,也是最重要的方法。由于会计资料能够系统的反映单位的财务收支状况、经营成果的优劣和会计工作的开展情况,通过对会计资料的审阅,第一,能够直接查找到发生问题的原因并取得证据;第二,可以发现未掌握问题并取得证据;第三能够查出、发现疑点、线索和突破口,再采取其他方法,取得检查结果。个人积累了如何审阅会计资料的一些认识,不足之处,敬请指正。
Reviewing all kinds of accounting information is the most basic way to check the unit’s financial revenues and expenditures, operating results and accounting work. It is also the most important method. As the accounting information can systematically reflect the unit’s financial revenue and expenditure, the merits of operating results and the development of accounting work, first of all, through the review of accounting data, we can directly find out the cause of the problem and obtain the evidence; the second , You can find that you have not mastered the problem and obtain evidence; the third can detect, find doubt, clues and breakthroughs, and then take other methods to obtain the test results. Personal accumulation of how to review some of the accounting information, inadequacies, please correct me.