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近几年,我们在财务大检查中,发现对违纪款项的会计处理很不统一。现行会计制度、法规对违纪款项的会计处理也未做具体规定,企业无所适从,本文拟就这一问题谈点看法。我们认为,对违纪款项的会计处理,应严格区分自查和被查的界限。按照国务院税收,财务、物价大检查有关文件的规定:“凡属自查出来的违纪问题,在如数补交违纪款项后,财务部分可以照提留利或分成;税收、物价部门可以免予罚款。凡属被查出来的问题,除没收其全部违纪收入外,都要严格按照有关文件规定给予罚款和处分。”根据这一原则,对违纪款项应区别情况进行帐务处理:
In recent years, we found in the financial inspection that the accounting treatment of disciplinary offenses is not uniform. The current accounting system, laws and regulations of the accounting treatment of discipline violations have not made specific provisions, businesses know what to do, this article is about to talk about this issue. In our opinion, the accounting treatment of disciplinary payments should be strictly divided between the limits of self-examination and investigation. In accordance with the State Council tax, financial, price inspection of the relevant documents: “Any self-examination of discipline violations, in the count to pay off the money, the financial sector can be mentioned according to the profit or share; tax, the price department can be fined All the problems that have been found out shall be subject to fines and penalties in strict accordance with the relevant documents except for confiscating all their disciplinary revenue. ”According to this principle, accounting treatment should be conducted on the differences between disciplinary cases and disciplinary cases: