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《会计法》第十九条规定:“会计机构、会计人员认为是违反国家统一的财政制度、财务制度规定的收支,单位行政领导人坚持办理的,会计机构、会计人员可以执行,同时必须向上级主管单位行政领导人提出书面报告,请求处理,并报审计机关。”建议将以上书面报告改为表格形式,使书面报告规范化、统一化,提高书面报告的质量,便于主管单位审阅处理。
Article 19 of the Accounting Law stipulates: “If accounting agencies and accountants consider that they are in violation of the unified fiscal system and financial system of the state, and the administrative leaders of the units insist on handling, the accounting institutions and accountants can enforce them, Submit a written report to the executive leader of the higher authority for handling and reporting to the audit institution. ”It is suggested that the above written report should be changed into tabular form so as to standardize and unify the written report and improve the quality of the written report so that the competent authority can review and handle it.