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根据《会计法》的规定,财政部门应当对以下会计工作实施监督检查:第一,监督各单位是否依法设置会计账簿。具体包括:按照法律、行政法规和国家统一的会计制度的规定,应当设置会汁账簿的单位是否设置账簿;设置会计账簿的单位,其设置会计账簿情况是否符合法律、行政法规和国家统一的会计制度的要求;各单位是否存在账外设账违法行为等。第二,监督各单位的会计资料是否真实、完整。具体包括:各单位对实际发生的经济业务事项是否及时办理会计手续,进行会计核算;各单位填制的会计凭证、登记的会计账簿、编制的财务会计报告是否与实际发生的经济业务事项相符,是否做到账实相符、账证相符、账账相符、账表相符;各单位提供的财务会计报告是否符合法律、行政法规和国家统一的会计制度规定等。
According to the provisions of the Accounting Law, the financial department shall supervise and inspect the following accounting work: First, supervise whether units set up accounting books according to law. Specifically, it should set whether the accounting department of the juice juice book should set the books according to the laws, administrative regulations and the unified accounting system of the country. Set up the accounting books of the units, which set the accounting books in compliance with laws, administrative regulations and national uniform accounting System requirements; the existence of any unit off account set off illegal activities. Second, supervise the accounting information of all units is true and complete. Specifically, each unit shall conduct accounting formalities on the actual economic and business matters and conduct accounting and accounting; whether the accounting vouchers, the registered accounting books and the prepared financial and accounting reports filled in by each unit are consistent with the actual economic and business matters, Whether they are in conformity with the accounts, the accounts are in conformity, the accounts are in line, and the accounts are in conformity with each other; and whether the financial accounting reports provided by the units conform to the laws, administrative regulations and the unified national accounting system.