發(fā)布時間：2018-03-31 15:29

  本文選題：淺談　切入點：會計　出處：《財會通訊》2013年10期

【摘要】：正一、會計監(jiān)督管理現(xiàn)狀(一)會計監(jiān)督檢查缺失、缺位2011年10月8日財政部會計信息質(zhì)量檢查公告(第22號)披露:"各地財政部門檢查發(fā)現(xiàn)違規(guī)問題金額470.99億元,查補稅款6.44億元。部分企事業(yè)單位內(nèi)控制度不健全或執(zhí)行不到位,會計基礎(chǔ)工作薄弱,執(zhí)行會計準(zhǔn)則和制度不力,存在白條入賬、假發(fā)票報賬、會計賬簿設(shè)置不規(guī)范、會計人員無
[Abstract]:First, the current situation of accounting supervision and management (1) the lack of accounting supervision and inspection, the absence of accounting information quality inspection notice of the Ministry of Finance on October 8, 2011 (No. 22), disclosed: "the amount of illegal problems found by local financial departments is 47.099 billion yuan," Some enterprises and institutions have imperfect internal control systems or inadequate implementation, weak accounting foundation, weak implementation of accounting standards and systems, and the existence of white slips, false invoices for reporting accounts, and non-standard accounting books, Accounting staff not available
【作者單位】： 襄陽職業(yè)技術(shù)學(xué)院;湖北襄陽市會計局;
【基金】：湖北省會計學(xué)會科研課題“《湖北省會計管理基本規(guī)范》實施情況”階段性研究成果
【分類號】：F231.6
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本文編號：1691333