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大连外理实行会计电算化的时间较长 ,账簿、报表依据审核记账后的会计凭证自动生成 ,发生错误和舞弊的机会较少 ,相对而言对会计凭证特别是原始凭证的管理显得尤为重要。要使其真实合法仅仅依靠财务部门的力量是远远不够的 ,必须调动所有参与经济管理 ,从事经济活动人员的积极性 ,编织公司内强有力的法律罗网。我们采取的措施就是实施“原始凭证真实性、合法性的责任追究制”即对财会部门或有关部门审核出的不真实不合法原始凭证 ,将按照《会计法》第六章规定的制裁措施 ,追究公司内最先取得或填制原始凭证部门负责人的法律责任。这一制度体现了“单位负责人对法律负责 ,单位其他人员对单位负责人负责”的责任体系 ,建立了“管理制度的金字塔和责任追究制的倒金字塔型”的管理模式 ,在公司内营造了良好的执法环境。
Dalian Foreign Affairs, the implementation of computerized accounting for a long time, books, statements based on the audit accounting automatically generated accounting vouchers, there is less chance of error and fraud, relatively speaking, accounting vouchers, especially the original voucher management is particularly important. It is far from enough to rely solely on the strength of the financial sector in order to make it real and legitimate. We must mobilize the enthusiasm of all those involved in economic management and economic activities and weave a strong legal network within the company. The measures we take are to implement the system of accountability for the authenticity and legality of the original vouchers, that is, the untruthful and illegal original vouchers examined by the accounting department or relevant departments and will follow the sanctions stipulated in Chapter VI of the Accounting Law, Investigate the company’s first to obtain or fill the original certificate department responsible person’s legal responsibility. This system embodies the responsibility system of “responsible person of the unit is responsible for the law and the rest of the unit is responsible for the person in charge of the unit”, and establishes an “inverted pyramid” management system of the pyramid and accountability system to create a management system within the company A good law enforcement environment.