为了了解供销社各级企业的银行存、贷款核算和管理情况,我们进行了一次突击性检查。发现有半数以上的基层社用银行对帐单代替企业的银行明细帐,由于未建立银行明细帐,平时无法掌握存款余额,造成存款余额过大,不能及时还贷。有的单位虽然建立了银行存款帐,但未按原始凭证逐笔登记,也不按规定编制“余额调节表”,不能经常与银行核对余额,有的单位1982年的未达帐尚未清理调帐。多数单位的支票、印章不实行分管,失去了相互制约作用。检查后县社采取了以下措施: (1) 企业领导和财会负责人每个季度要对企 In order to understand the supply and marketing cooperatives at all levels of bank deposits, loan accounting and management, we conducted a surprise check. Found that more than half of the grassroots social bank statements instead of corporate bank ledger, the bank did not establish a detailed account, usually can not grasp the balance of deposits, resulting in excess of deposit balance, not timely repayment. Although some units set up bank deposit accounts, they failed to register according to the original vouchers and did not compile the balance adjustment table as required. They could not always check the balance with the banks, and some units failed to liquidate their accounts in 1982 . Most units of checks, seals are not in charge of, lost the role of mutual restraint. After checking the county agency has taken the following measures: (1) corporate leaders and chief financial officer quarter to quarter