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笔者在审计中发现.不少单位的会计帐簿首页填写不全,漏写单位名称及年份、不写经管人员姓名、不盖公章;有交接的也没有交接日期和交接人员的签章。笔者认为这是不妥当的。一是不利于会计帐簿的归档保管;二是不利于审计等有关部门和个人查考;三是有关人员责任不明确;四是不符合会计制度的有关规定。建议各单位的财会人员在登记帐簿和办理会计工作交接时,最好把首页的内容填写齐全,不要省略。
The author found in the audit. Many units of the accounting books filled in the home page, missing the name of the unit and write the year, do not write the name of the manager, no official seal; there is no transfer of the handover date and the signature of the transfer personnel. I think this is not appropriate. One is not conducive to the archival custody of accounting books; the second is not conducive to audit and other relevant departments and individuals to investigate; third is the responsibility of staff is not clear; Fourth, does not meet the relevant provisions of the accounting system. Proposed units of the accounting staff in the registration account and the transfer of accounting work, the best home page fill in the content, do not omit.