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我们审计机关从1984年2季度至1985年9月,先后对一个自治州的363个行政、企事业单位,进行了财务审计,共查出违纪金额1,190多万元。有的单位不按政策、制度规定办事,领导说了算;有的内控制度很不健全,财务管理混乱,收支无合法凭证,帐实、帐表、帐々不符,基层单位尤为突出;有的钻改革的空子,搞“上有政策,下有对策”,为小团体和个人谋取私利,侵占国家利益。实践充分证明,在我国设立审计机关,着重开展财务审计,有十分重要的意义。下面将违犯问题的一些表现,概括为下: 1、隐瞒截留上交利润。有个县的五个国营企业,截留国家利润842,511元;有个县属林场,销售收入不入帐,隐瞒利润221,933
Our auditing agency conducted financial audits of 363 administrative, enterprises and public institutions in an autonomous prefecture from the second quarter of 1984 to the end of September 1985 and found a total amount of more than 11.9 million yuan of infractions. Some units did not follow the policies and regulations and did their best. Some internal control systems are not perfect, and the financial management is chaotic. There are no legal vouchers for receipts and expenditures, accounts, accounts and accounts. The grassroots units are especially prominent. There are The reform of the loopholes in the blank, engage in “there are policies, there are countermeasures” for small groups and individuals for personal gain, embezzle national interests. Practice has fully proved that it is of great significance in our country to set up auditing organs and focus on conducting financial audits. The following will violate some of the performance of the problem, summarized as follows: 1, to conceal the profits handed in. Five state-owned enterprises in one county withdrew national profits of 842,511 yuan. There was a county-owned forest farm where the sales revenue was not recorded and the profits were concealed. 221,933