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为贯彻落实《中华人民共和国会计法》(以下称《会计法》)和财政部关于组织开展《会计法》执行情况检查的通知精神,财政部决定于2001年5月至7月组织驻各地财政监察专员办事处(以下简称专员办)对部分单位会计信息质量进行检查。本次检查的重点确定的为民航、冶金、纺织医药行业以及外商投资企业。检查的重点内容为: (一)对企业、事业单位检查的重点内容包括: 1、是否依法设置会计账簿,有无账外账。2、是否根据实际发生的经济业务事项
In order to implement the “People’s Republic of China Accounting Law” (hereinafter referred to as the “Accounting Law”) and the Ministry of Finance on the organization to carry out the “Accounting Law” to check the implementation of the spirit of the notice, the Ministry of Finance decided in May 2001 to July organized in various local finance The Ombudsman’s Office (hereinafter referred to as Commissioner Office) inspects the quality of accounting information of some units. The focus of this inspection for the civil aviation, metallurgy, textile and pharmaceutical industries and foreign-invested enterprises. The key contents of the inspection are as follows: (1) The key contents of the inspection of enterprises and institutions include: 1. Whether to set up accounting books according to law and whether there are any book accounts. 2, whether based on the actual economic and business matters