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村集体财务执法审计入账“原始凭证不合法、手续不完备”问题,一直是相当部分村集体经济组织财务管理中存在的普遍的、较多的问题且多不被重视,原因是多方面的。那么何为“原始凭证不合法、手续不完备”呢?找到它的成因,把握好两者的区别,准确定性和查纠此问题,对提高执法审计的质量,避免执法过错;对正确评估其内控制约机制的有效性,规范村集体财务很有现实意义。下面就对此及相关问题谈谈自己的一点浅见。
Village collective financial law enforcement audit “The original certificate is not legal, incomplete procedures ” problem, has been a considerable part of the village collective economic organizations exist in the financial management of the common, more problems and more attention is not paid due to many aspects of. So what is “the original certificate is not legal, the procedure is not complete”? Find its causes, grasp the difference between the two, accurate characterization and check this issue to improve the quality of law enforcement audits to avoid law enforcement fault; right Assessing the effectiveness of its internal control mechanism and standardizing village collective finance are of great practical significance. Here to talk about this and related issues a bit of my own humble opinion.