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1、内控制度测试法。首先要对被检查单位的内部控制制度进行测试,了解其自我约束、自我监督机制是否健全、有效,尤其是要对不相容职务的机构设置以及人员分工情况进行了解,在此基础上据以分析判断是否存在私设“小金库”的可能,进而筛选出检查“小金库”的突破口。2、突击检查法。许多单位的“小金库”资金大多以现金或存折的形式存放于财务保险柜中。因此,现金会计通常是“小金库”以及账外账的藏身地。应对库存现金进行突击盘点,把实存现金数与现金账账面数核对。检查时如发现调整后的账面现金数与实存数不符,数额较大的盘盈或盘亏均有
1, the internal control system test method. First of all, we should test the internal control system of the inspected entity, understand its self-restraint, and whether the self-monitoring mechanism is sound and effective. In particular, it is necessary to understand the organization of incompatible positions and the division of labor. Based on this, Analysis to determine whether there is a private “small treasury,” the possibility of screening out the check, “small treasury,” a breakthrough. 2, surprise inspection method. Many units of “small treasury” funds are mostly in the form of cash or passbook deposited in the financial safe. Therefore, cash accounting is usually a “treasurer” as well as a book-keeping hideout. Cash inventory inventory should be conducted surprise, the number of cash and cash balances to check. If the inspection found that the adjusted book cash does not match the actual number of deposits, a larger amount of profit or loss on disk have