浅谈会计监督管理模式重构

发布时间：2018-03-31 15:29

  本文选题：浅谈　切入点：会计　出处：《财会通讯》2013年10期

【摘要】：正一、会计监督管理现状(一)会计监督检查缺失、缺位2011年10月8日财政部会计信息质量检查公告(第22号)披露:"各地财政部门检查发现违规问题金额470.99亿元,查补税款6.44亿元。部分企事业单位内控制度不健全或执行不到位,会计基础工作薄弱,执行会计准则和制度不力,存在白条入账、假发票报账、会计账簿设置不规范、会计人员无
[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
【作者单位】： 襄阳职业技术学院;湖北襄阳市会计局;
【基金】：湖北省会计学会科研课题“《湖北省会计管理基本规范》实施情况”阶段性研究成果
【分类号】：F231.6
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本文编号：1691333