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一、会计交接乡财政总预算会计人员离职时(包括单位撤销或合并),必须办理交接手续,交接手续没有办清以前,不得离职。移交人员如因病或特殊情况不能亲自办理移交时,经领导批准可委托他人代办移交,但交接中无论涉及何种问题,仍由原负责人负责。会计人员办理移交手续时,对已受理的经济业务尚未填制会计凭证的,除人力不可抗拒的离职者外,必须全部填制完毕;尚未记帐的,必须登记完毕。年度财政预算执行中的会计交接,新任会计应继续使用移交的帐簿连续记帐,不得自立新帐。移交时,移交人、接交人应在原使用的帐簿和重要登记簿的最末一笔数字处盖单,并在帐簿经管人员一览表上注明移交日期和盖章。会计办理交接时,应移交下列主要事项:(1)有关印鉴;(2)会计凭证、帐簿、报表、预算资料和会计档案资料;(3)有关的文件、规定、制度;(4)对经办的未了事项及其他应交代的事项要写书面材料;(5)编制截至交接日止的资金活
First, accounting transfer Township fiscal total budget Accounting staff at the time of separation (including the unit revocation or merger), must handle the handover procedures, delivery procedures without settling, shall not leave. When the transfer of personnel due to illness or special circumstances can not personally handle the transfer, approved by the leadership entrust others to transfer agent, but no matter what issues involved in the transfer, the original person in charge is still responsible. When the accountant transacts the transfer formalities, the accounting documents that have not yet been filled in the economic business that has been accepted must be completely completed except for those who are irresistible to manpower. Before the accounts have been booked, they must be registered. Accounting transfers in the implementation of the annual budget, the new accounting should continue to use the transfer of books continuous accounting, not self-reliance account. At the time of surrender, the surrender and the receiver should bill the last amount of the original book and important book, and indicate the date of transfer and the seal on the list of books and administrative personnel. Accounting for the transfer, the transfer of the following major issues should be: (1) the seal; (2) accounting documents, books, statements, budget information and accounting files; (3) the relevant documents, rules and systems; Written materials should be written about the outstanding matters handled and other matters that should be dealt with; (5)