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推行原始凭证附件标准化管理,是充分发挥财务监督作用,切实防范经营风险,不断提升会计信息质量的客观需要。供电公司应以会计科目为基础,对每个会计科目的核算内容及附件要求进行统一规范,形成统一、固化的执行标准,设计出适合各类报账业务的报销手册,创建有章可循的原始凭证附件标准化流程,以规范财务报销标准,防范财务检查风险,夯实供电公司会计基础工作。
The implementation of standardized management of the original vouchers and attachments is an objective need of giving full play to the role of financial supervision, effectively preventing business risks and continuously improving the quality of accounting information. Power supply companies should be based on the accounting subjects, the accounts of each accounting content and annex requirements unified specifications, the formation of a unified, solidified implementation of the standards, design for a variety of reimbursement business reimbursement manual to create a rule-based primitive Document attachment standardization process to standardize the standard financial reimbursement to prevent the risk of financial inspection, consolidate the basic accounting of power companies.