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笔者配合冷水江市乡镇企业局对乡镇企业执行新《会计法》的情况进行了调查,迫切感到乡镇企业会计工作亟待加强。 1、会计核算不规范。具体表现:一是经济业务核算不及时;二是凭证传递、会计核算程序不合规;三是经济业务分类不准确,会计科目核算口径不合规;四是开支无控制,滥发奖金、补贴。 2、会计凭证不规范、不合法。一是白纸条、白纸领据、自印收据报销多;二是虚假发票多;三是原始凭证内容不全,手续不完备;四是原始凭证审批不严,审核、审批程
In cooperation with Lengshuijiang Township Enterprises Bureau, I conducted an investigation into the implementation of the new Accounting Law by township and village enterprises. I urgently feel that the accounting work of township enterprises needs to be strengthened. 1, accounting is not standardized. Specific performance: First, the economic business accounting is not timely; second is passed vouchers, accounting procedures are not compliant; third is the classification of economic business is not accurate, accounts accounting caliber of non-compliance; Fourth expenditure is uncontrolled, excessive bonuses, subsidies . 2, accounting documents are not standardized, not legal. First, the white note, white paper collar receipt, since the Indian receipt reimbursement; Second, false invoices and more; Third, the original voucher is incomplete, incomplete procedures; Fourth, the original voucher examination lax, audit, approval process