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一、城乡集体企业会计工作存在的问题 1.会计数据与会计核算严重失真。具体表现在:假单据、假发票由厂长签字后就变成“合法”的了;做假帐,算假成本,偷税漏税,虚盈实亏。造成会计数据与会计核算失真的原因:一是企业法人法律意识淡薄,无视会计法规。二是会计人员业务素质不高,会计核算方法不正确。三是会计监督缺乏保障。 2.规章制度不健全,会计工作无章可循。有的企业支出毫无规章制度制约,均按厂长批条为准;还有的企业主管会计不掌握银行存款余额,企业内部没有相互牵制制度,帐帐、帐实、帐表不相符和现金管理混乱情况比较严重,有的还造成经济犯罪。 3.会计档案管理混乱。建立会计档案库的企业为
I. Problems existing in the accounting work of urban and rural collective enterprises 1. Accounting data and accounting are seriously distorted. The specific manifestations are: fake documents, false invoices signed by the director will become “legitimate”; false accounting, accounting for false costs, tax evasion, false real losses. The reasons for the distortion of accounting data and accounting accounting are as follows: First, corporate legal persons have weak legal awareness and ignore accounting regulations. Second, the accounting personnel’s professional quality is not high, and accounting methods are not correct. Third, accounting supervision lacks protection. 2. The rules and regulations are not perfect and the accounting work has no rules to follow. Some enterprise expenditures are subject to no regulatory restrictions and are subject to the director’s approval. Others are not accountable for accounting balances of bank deposits. There is no mutual diversion system within the company. Accounts, accounts, account statements do not match, and cash The situation of chaos management is relatively serious, and some also cause economic crimes. 3. Chaos accounting records management. The company that establishes the accounting archive is