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《甘肃省会计管理条例》第四章会计监督共有七条,分别对单位建立内部会计控制制度、单位接受监督检查、财政审计税务等部门开展会计监督工作等方面作出规定。一、单位内部会计监督《条例》第二十三条强调,会计核算应依据适用的会计准则和财务制度,会计机构和会计人员对单位的经济业务的合法性、合规性负有直接的监督权力与责任;单位负责人对本单位的经济业务的合法性与合规性负有领导责任,单位负责人应支持会计机构和会计人员履行其监督职责;
There are altogether seven accounting supervisors in Chapter 4 of the Accounting Administration Regulations of Gansu Province, which stipulate separately the establishment of internal accounting control systems, the units to undergo supervision and inspection, and the financial audit and taxation departments to carry out accounting supervision. I. Internal Accounting Supervision of Units The Article 23 of the “Regulations” emphasizes that accounting should be directly supervised according to the applicable accounting standards and financial system, accounting institutions and accounting personnel on the legality and compliance of the unit’s economic operations Power and responsibility; the person in charge of the unit has the leadership responsibility for the legitimacy and compliance of the economic operations of the unit; the person in charge of the unit shall support the accounting institutions and accountants in performing their supervisory duties;