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全国一年一度的税收、财务、物价大检查结束了。从某省的检查结果看,共查出违纪金额一亿七千万,其中应上交入库的九千多万。如果再加上查出的小金库金额,违纪和上交金额将更大。与上年相比。不仅违纪余额有所提高,性质也更为严重。人们不禁要问;为什么财税大检查年年搞,年年犯,而且愈演愈烈? 这是一个值得深思的问题。固然,各种违法乱纪问题的产生,原因是多种多样的,但其中一条十分重要的原因是近几年来企业单位会计监督普遍弱化。我们不妨结合某省1989年大检查的情况,就会计监督弱化的表现原因及对策加以分析。一、会计监督弱化的主要表现 1.对偷漏国家各种税款监督弱化。大检查中共查出企业偷漏工商各税,预算调节基金、
The annual national tax, finance and price inspections are over. According to the inspection results of a province, a total of 170 million yuan worth of disciplinary damages was found, of which 90 million yuan should be turned over to warehousing. If you add the amount of small vaults found, discipline and the amount paid will be even greater. Compared with the previous year. Not only violated the balance has increased, the nature is more serious. People can not help but ask; why the tax inspection every year, committing each year, and intensified? This is a question worth pondering. Although various kinds of problems of law and discipline arise due to a variety of reasons, one of the most important reasons for this is the general weakening of accounting supervision in enterprises in recent years. We may wish to combine a large provincial inspection in 1989, the accounting supervision of weakening the reasons for the performance and analysis to be analyzed. First, the weakening of the accounting supervision of the main performance 1. The tax evasion of various countries to weaken the weakened. Large inspection of the Communist Party of China found that enterprises evade taxes, budget adjustment fund,