笔者经常参与单位之间互审互查,对被审单位会计凭证、帐簿、帐表中所存在的问题,诸如超权审批、无计划开支、乱发奖金实物、乱提专用基金、乱列成本等一看便知。可惜,无庸讳言,这些问题,又无一不是审查者自身存在的问题,足见互审者都是用的“手电筒”式的审查方法,只照别人,不照自己。这是一个值得研究的问题。问题从何而来,来自会计人员的“三只”情绪;一是“只要领导签字”。《会计法》第十九条规定:“会计机构、会计人员认为是违反国家统一的财政制度、财务制度规定的收支,单位行政领导人坚持办理 I often participate in the mutual review between units, the audited units of accounting vouchers, books, accounts of the problems that exist, such as super-power approval, no planned spending, chaos bonuses in kind, indiscriminate special funds, chaos A look at the cost and so on. Unfortunately, it goes without saying that these problems are all problems that the reviewers themselves have. This shows that the reviewers are using the “flashlight” type of review method, which is based only on others and not on their own. This is a question worth studying. The question comes from the accountants of the “three” emotions; one is “as long as the leadership sign.” Article 19 of the Accounting Law stipulates: "Accounting agencies and accountants consider that they are in violation of the unified fiscal system and financial system of the state, and the administrative leaders of the units insist on handling