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在对企业内部会计相关问题的研究中,加强会计人员的相互制约和监督,防止和避免在会计处理中发生错误与舞弊行为,强调出纳人员不得兼任稽核、会计档案保管和收入、支出、费用、债权、债务帐目的登记工作,还对会计核算的组织形式、方法和程序、会计资料的真实性、完整性做了一系列具体规定,同时,要加强内部审计,强化内部控制。总之,通过对以上一系列的内部控制的规定,形成了一整套内部控制规模,给国家和企业带来不必要的经济损失。
In the study of issues related to internal accounting of enterprises, the mutual restriction and supervision of accounting personnel shall be strengthened to prevent and avoid the occurrence of errors and frauds in accounting. Emphasizing that cashiers shall not concurrently act as auditors, custody of accounting files and income, expenses, expenses, The registration of creditor’s rights and debt accounts also includes a series of specific provisions on the organization forms, methods and procedures of accounting, and the authenticity and completeness of accounting data. At the same time, internal audits must be strengthened and internal controls strengthened. In short, through the provision of a series of internal controls mentioned above, a whole set of internal control scales have been formed, which has brought about unnecessary economic losses to the state and enterprises.