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为了改进和完善税收、财务、物价大检查工作,我们作为一个基层会计工作者、现根据自己的亲身体会,谈几点看法: 一、大检查的时间需要调整。近几年的大检查工作均在每年第四季度开始,延续到新年之后。这一时期正是年终决算,会计工作最繁忙的时期。这时开展大检查工作,难免顾此失彼,检查不彻底,以致草率收兵。我们认为大检查的时闻可从每年六月底开始,从上年七月一日查至当年六月三十日。这样各单位的财会部门可以集中精力把大检查工作搞好,使之善始善终。二、目前大检查的方式,主要是单位自查,主管部门组织互查,“三查”工作组抽查。就自查而言,一是当前无论是会计人员或是单位领导,都还不具备自己查自己的觉悟;
In order to improve and perfect the tax, finance and price inspections, as a grassroots accounting worker, we now make some observations according to our own personal experience: First, the time required for major inspections needs to be adjusted. In recent years, major inspections are in the fourth quarter of each year, extending after the New Year. This period is exactly the year-end accounting, the accounting period of the busiest. At this time to carry out large inspections, it is inevitable to care about this, the inspection is not complete, resulting in a sloppy income. We think the time of the major inspection may start from the end of June of each year and from January 1 of last year to June 30 of the same year. In this way, the accounting departments of all units can concentrate their efforts on the grand inspection so that they can be done from beginning to end. Second, the current major inspection methods, mainly self-inspection unit, the competent department of mutual investigation, “three investigation” working group random checks. As far as self-examination is concerned, firstly, neither the accountants nor the unit leaders now have the ability to check their own consciousness;