本文選題：淺談　切入點(diǎn)：會(huì)計(jì)　出處：《財(cái)會(huì)通訊》2013年10期

【摘要】：正一、會(huì)計(jì)監(jiān)督管理現(xiàn)狀(一)會(huì)計(jì)監(jiān)督檢查缺失、缺位2011年10月8日財(cái)政部會(huì)計(jì)信息質(zhì)量檢查公告(第22號(hào))披露:"各地財(cái)政部門檢查發(fā)現(xiàn)違規(guī)問(wèn)題金額470.99億元,查補(bǔ)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(huì)計(jì)基礎(chǔ)工作薄弱,執(zhí)行會(huì)計(jì)準(zhǔn)則和制度不力,存在白條入賬、假發(fā)票報(bào)賬、會(huì)計(jì)賬簿設(shè)置不規(guī)范、會(huì)計(jì)人員無(wú)
[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(yáng)職業(yè)技術(shù)學(xué)院;湖北襄陽(yáng)市會(huì)計(jì)局;
【基金】：湖北省會(huì)計(jì)學(xué)會(huì)科研課題“《湖北省會(huì)計(jì)管理基本規(guī)范》實(shí)施情況”階段性研究成果
【分類號(hào)】：F231.6
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本文編號(hào)：1691333