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帐实相符、帐证相符和帐帐相符,是会计核算工作的基本要求。在实际工作中,一般企业都可以做到帐证相符和帐帐相符,这是因为会计核算有一套比较严密的控制手段。但由于受各方面因素的影响,我国目前许多企业程度不同地存在着帐实不符的现象。据襄樊市国有资产管理局对全市958个单位进行的调查,家底不清、帐实不符的达738户,占77%。本文就企业帐实不符的原因进行剖析,旨在为治理
Actually match, account match and account match, is the basic requirements of accounting work. In actual work, the average company can do account match and account match, this is because accounting has a set of more stringent control measures. However, due to the impact of various factors, many enterprises in our country have different degrees of actual account inconsistencies. According to a survey conducted by the State-owned Assets Supervision and Administration Bureau of Xiangfan City on 958 units in the city, 738 households account for 77% of the total. This article analyzes the reasons for the business does not match the actual purpose of governance