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职工互助储金会活动是发扬共产主义精神的一种好形式。同时又是一种群众性的互助组织。作为财务部门,不但在周转资金上应给予支持,更需在财会手续和帐表凭证等方面给予具体指导和帮助。互助储金会的帐目比较简单,收储互助基金,借款、还款、扣款、退储等业务手续也比较单纯。但是,经办人员如果对财务手续一无所知,没有一套完整的办法,其结果也会使帐目混乱,不断出现经济纠纷,甚至给坏人钻空子,对开展互助储金活动,极为不利。因此,健全互助储金会的会计制度是很有必要的。现根据多年工作经验,整理出两套比较完整简易可行的互助储金会会计制度,供各单位选用。
The Mutual Savings Association activities of employees are a good form of promoting the spirit of communism. At the same time, it is a kind of mass mutual aid organization. As a finance department, not only should support be provided for working capital, but also guidance and assistance in accounting procedures and accounting vouchers. The accounts of the Mutual Savings and Savings Association are relatively simple, and mutual funds are collected and stored. Business procedures such as borrowing, repayment, deduction, and refund are also relatively simple. However, if the handling staff are ignorant of financial procedures and do not have a complete set of measures, the results will also lead to confusion in the accounts, continuous economic disputes, and even loopholes for the bad guys, which is extremely unfavorable for the mutual assistance and depository activities. Therefore, it is necessary to improve the accounting system of Mutual Savings Association. Now based on years of work experience, we have collated two sets of relatively complete, simple and feasible Mutual Savings Association accounting systems for use by various units.