财政部发布2016年会计信息质量检查公告

发布时间：2018-06-09 20:54

本文选题：质量检查公告 + 内部控制规范　；参考：《中国总会计师》2016年12期

【摘要】：正12月9日,财政部发布《会计信息质量检查公告》第三十五号、第三十六号、第三十七号。其中,第三十五号和第三十七号公告分别对财政部组织专员办检查的企业、金融机构和证券资格会计师事务所的检查处理结果进行了逐户公告,第三十六号公告对各地方财政部门检查企事业单位、非证券资格会计师事务所的检查处理情况进行了逐省公告。此次检查主要内容包括各单位执行财税法规、财务会计制度和内部控制规范情况,并将贯彻落实中央"八项规定"精神和重大决策部署以及严肃财经纪律等作为检查重点。检查表明,注册会计师行业执业质量不断提升,企业财务会计工作规范化程度逐步提高。但仍有部分单位暴露出财税法规政策执行不到位、会计核算不规范、财务管理薄弱、内部控制不健全甚至严重违反
[Abstract]:On December 9 th, the Ministry of Finance issued Accounting Information quality Inspection Bulletin No. 35, No. 36, No. 37. Among them, Proclamation No. 35 and No. 37 respectively made house-to-door announcements on the results of inspection of enterprises, financial institutions and securities qualification accounting firms organized by the Ministry of Finance. Announcement No. 36 on the inspection of local financial departments enterprises and institutions, non-securities accounting firms for inspection and treatment of provincial announcements. The main contents of this inspection include the implementation of fiscal and taxation laws and regulations, financial accounting systems and internal control norms by all units, and the implementation of the spirit of the Central Committee's "eight regulations" and major decision-making arrangements, as well as strict financial and financial discipline, etc. The inspection shows that the quality of certified public accountant profession is constantly improving, and the standardization of enterprise financial accounting work has been improved step by step. However, some units still reveal that the implementation of fiscal and taxation laws and regulations is not in place, accounting is not standardized, financial management is weak, internal control is not perfect and even serious violations.
【分类号】：F233

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