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中江县为了规范全县企业内部的财务管理办法,提高管理水平,适应社会主义市场经济发展和现代企业科学管理的需要,县财政局决定,以工、商行业财会人员为主分两期培训.同时要求全县城乡集体和私营企业的财会人员必须参加.然后将本企业的内部财务管理办法报县财政局备查.(德阳市财政局 刘明智)我们在审计工作中,遇到了许多与会计档案管理有关的问题.如会计档案移交手续不清;会计凭证帐务处理不规范;有帐本无凭证或有凭证无帐本;会计资料全部或部分短缺.建议加强会计档案的管理工作.
Zhongjiang County in order to regulate the financial management practices within the enterprise, improve management, meet the needs of the socialist market economy and modern enterprise scientific management, County Financial Bureau decided to workers and trades accountants mainly divided into two phases of training. At the same time require the county urban and rural collective and private enterprises accountants must attend.Then the enterprise’s internal financial management measures reported to the County Department of Finance for future reference. (Deyang City Bureau of Finance Liu Mingzhi) In our audit, met with many accounting records Management related issues such as unclear procedures for the transfer of accounting records; accounting documents accounting treatment is not standardized; there is no certificate or voucher without a certificate of account; accounting data in whole or in part is not recommended to strengthen the management of accounting records.