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一、加强对原始凭证及会计账簿的审核监督事业单位要提高会计核算监督质量,必须从会计信息源头控制着手,掌握虚假信息识别技巧和科学的核算方法,力求核算精益求精。会计监督的查错防弊工作首先应从原始凭证审核开始,对原始凭证的审核是单位内部会计监督的基本形式和重要手段。审查其真实性、完整性、合法性和合理性,审查有无篡改、伪造等舞弊行为,会计人员通过监督原始凭证,及时发现问题,采取相应措施,制止、纠正和揭露经济业务的违法行为。《会计法》规定,“会计机构,会计人员对不真实、不合法的原始凭证,不予受理,对记载不准确、不完整的原始凭证。予以退回,要求更正、补充。”会计人员对于原始凭证的相关
First, to strengthen the audit of the original voucher and accounting books Supervision institutions to improve the quality of accounting supervision, accounting information must control the source control, grasp the fake information recognition skills and scientific accounting methods, and strive to accounting excellence. Accounting supervision of the work of checking and correcting errors should first start with the original document review, the audit of the original document is the internal unit of accounting supervision of the basic form and an important means. Review its authenticity, completeness, legitimacy and rationality, and examine whether any frauds such as tampering or forgery have occurred. The accounting staff shall, through monitoring the original vouchers, identify problems in time and take corresponding measures to stop, correct and expose the illegal acts of economic activities. The Accounting Law stipulates that accounting agencies and accounting personnel shall not accept any original or illegitimate original documents and shall return the original documents with inaccurate and incomplete records and require correction and supplementation. Relevant to the original document