会计法有关规定执行不到位问题应引起重视

• 作 者: 唐满
• 机 构: 江苏省盐城市审计局,
• 出 处: 财务与会计
• 发表日期: 2001年09期
• 关键词: 会计法 会计手续 执法情况 或有事项 财务会计 新《会计法》 审计报告 市场经济秩序

最近,笔者在对会计法执法情况检查中发现,有关会计法规定执行不到位的问题相当普遍。主要表现在:一是财务会计报告上单位有关负责人只有盖章而未签字或既未盖章也未签字。二是单位提供担保、未决诉讼等或有事项在财务会计报告中未予说明。三是应当办理会计手续进行会计核算的业务、事项未及时办理或未办理。四是须经注册会计师

Recently, I found in the examination of the law enforcement of accounting law that the problems concerning the implementation of accounting laws in place are quite common. Mainly in: First, the financial accounting report on the unit responsible only stamp without signature or neither seal nor signature. Second, the unit to provide security, pending litigation and other contingencies in the financial accounting report did not explain. Third, it should handle accounting procedures for accounting business, matters not handled or not handled in time. Fourth, subject to certified public accountants