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会计检查,是在会计核算的基础上,对经济活动和财务收支所进行的一种事后监督。通过这种事后监督,可以确保会计核算资料的准确性、可靠性,使会计分析得出正确的结论,保证经济决策选择最佳方案的科学性、可行性,并促进其实现和提高经济效果。解放初期,人们不仅从思想上重视会计检查工作,而且在不少企业、事业单位的财会部门,也都建立了进行这一工作的机构或由专人负责。基层单位在会计检查中出现了问题,上级各有关部门也能认真、严肃对待。因此,会计工作比较有秩序,违反会计制度、财经纪律的行为也比较少。1958
Accounting inspection is based on the accounting, the economic activities and financial revenue and expenditure conducted by a kind of ex post supervision. Through such after-the-fact supervision, the accuracy and reliability of accounting information can be ensured, the correct conclusion can be drawn from accounting analysis, the scientificity and feasibility of economic decision-making can be guaranteed, and the realization and economic effect can be promoted. In the early days of the liberation, people not only attached importance to accounting inspection work ideologically, but also established or carried out specialized personnel in the accounting departments of many enterprises and institutions. The basic unit appeared in the accounting inspection problems, the higher the relevant departments can seriously and seriously. Therefore, the accounting work is more orderly, violation of the accounting system, financial discipline is relatively small. 1958