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近年来,我们在对行政机关、事业单位领导干部进行经济责任审计和常规审计时发现,行政事业单位在固定资产管理中存在重钱轻物、重投入轻管理的倾向。归纳起来,行政事业单位在固定资产管理方面存在以下主要薄弱环节: (一)不按规定建账,账务处理不规范,账实不符,家底不清。在审计中我们发现,有的单位只有总账而无明细账,资
In recent years, when we conducted economic responsibility audits and routine audits on leading cadres in administrative organs and institutions, we found that administrative units tend to re-invest light management in the management of fixed assets. To sum up, the administrative institutions have the following major weaknesses in the management of fixed assets: (1) Failing to make accounts according to the regulations, handling non-standard accounts, inconsistent accounts and unclear family background. In the audit we found that some units only the general ledger without detailed accounts, capital