最近本人参加了对石油企业的财务检查。根据商业部、审计署、财政部对这些企业进行财务大检查的精神,在确定检查范围、项目和目的的基础上,设置了几种检查记录表格,使用后效果较好。现将其中的两种表式介绍如下: 财务开支检查记录表(表式一)。在检查中,发现被检查单位的帐簿、凭证反映的事项有问题时,随即登记。此表较好地反映了每笔经济业务的全貌,便于比较、归纳和对照法规制度进行分析,判断是否有问题。此表设有年月日和凭证号数等栏,便于核对、落实。以往在财务检查中采用非表格的记录方法,有时因记录不全在核对落实时只得重新翻阅帐簿,凭证。此表还可附于检查工作底稿或检检查报告中,使受检单位能据以核对。“成本结转及库存商品盘点检查表”(表二)。根据以往财务检查的经验,商业企业截留利润的手段之一是往结转成本上作假,批发企业往往增大成本结转额(缩小期末帐面商品库存价值),零售企业往往缩小本期应分摊的差价率,因 Recently I participated in the financial inspection of oil companies. According to the Ministry of Commerce, the Audit Commission and the Ministry of Finance, the inspection of these enterprises in the spirit of large checks to determine the scope of the inspection, based on the project and set several check record form, after use better. Here are two of the table below: Financial Expenses check record (Form a). In the inspection, found that the inspection unit’s books, vouchers reflect the problems, register immediately. This table better reflects the overall picture of each economic business, to facilitate comparison, induction and control laws and regulations analysis to determine whether there is a problem. This table is provided with date, document number and other columns, easy to check and implement. In the past in the financial inspection using non-table recording method, sometimes due to incomplete records in the verification of the implementation had to re-read books, vouchers. This table can also be attached to the inspection work draft or inspection report, the inspection unit can be verified accordingly. “Cost carryover and inventory inventory checklist” (Table II). Based on past experience of financial inspections, one of the means of liquidation of profits by commercial enterprises is fraud on carry-over costs, while wholesale enterprises tend to increase their cost carry-over (narrowing the value of their final commodity inventories), while retail enterprises tend to narrow their share of the current period The spread rate, because