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会计内部稽核制度,是指各单位在会计机构内部指定专人对会计凭证、帐簿、报表及其他会计资料进行审核的制度。其主要职责可概括为:审核年度财务计划;审查各项财务收支;审查会计凭证和帐表;审查经济合同和工程预决算等。它的建立较之外部监督有很大的优越性:一是不需要增设机构和人员,即可进行工作;二是熟悉情况,判断是非准确;三是比较及时,可对会计事项进行事前、事中和事后跟踪监督;四是发现问题,便于处理。建立这一制度,一方面能够防止会计核算工作的差错,保证会计资料真实、准确和合法;另一方面还可堵塞企业跑、冒、滴、漏等漏洞,特别是加强了有关人员、有关部门之间的相互牵制作用,能有效地防止舞弊行为。但是长期以来,由于会计机构的内部稽核工作没有引起一些单位领导和财会人员的重视,没有发挥出应有的作用。如我市某系统共有32个独立核算单位,据初步统计,稽核制度执行得比较好的约占10％,执行得一般的约占20％,没有建立
Accounting internal audit system refers to the units designated accounting personnel within the accounting agencies to audit accounting documents, books, statements and other accounting information system. Its main responsibilities can be summarized as: reviewing the annual financial plan; reviewing the various financial revenues and expenditures; reviewing accounting vouchers and statements of accounts; reviewing economic contracts and project budgets, etc. Its establishment than the external supervision has great advantages: First, do not need to set up institutions and personnel, you can work; Second, familiar with the situation, the judgment is not accurate; Third, more timely, accounting matters in advance, things And follow-up monitoring; Fourth, find problems, easy to handle. The establishment of this system can not only prevent errors in accounting work on the one hand, but also ensure the authenticity, accuracy and legitimacy of accounting data; on the other hand, it can also plug the loopholes in enterprises’ running, running, dripping and leakage, and in particular, strengthen relevant personnel and relevant departments Mutual restraint, can effectively prevent fraud. However, for a long time, due to the internal audit work of accounting agencies did not attract the attention of some unit leaders and accounting staff, did not play its due role. For example, there are 32 independent accounting units in a certain system in our city. According to preliminary statistics, about 10% of audit systems are performed well and about 20% of them are generally implemented. There is no established