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财务收支审批制度作为内部会计监督制度的重要内容之一,已得到各单位的重视。然而,在实际工作中,一些企业的财务收支审批制度还不太完善,内部监督未发挥应有的作用。那么,如何设计财务收支审批制度呢?笔者认为,应从以下几方面着手:1、确定财务收支审批人员和审批权限。企业应确定一个审批人员(单位负责人或其授权人员),并在授权范围内行使审批权利。在确定审批人员和审批权限时,必须坚持可控性原则,即审批人员必须能够对其审批权限内的经济业务具有管理(控制)权。2、设
As one of the important contents of the internal accounting supervision system, the financial revenue and expenditure approval system has received the attention of all units. However, in actual work, the examination and approval system of financial revenues and expenditures of some enterprises is still not perfect, and internal supervision has not played its due role. So, how to design a financial revenue and expenditure examination and approval system? The author believes that should be from the following aspects: 1, to determine the financial revenue and expenditure review and approval authority. An enterprise shall identify an approving officer (the person in charge of the unit or its authorized personnel) and exercise the examination and approval authority within the scope of the authorization. In determining the approval authority and approval authority, the principle of controllability must be adhered to, ie, the approval authority must be able to manage (control) the economic activities within its examination and approval authority. 2, set