论文部分内容阅读
最近,武昌县审计事务所受托前往部分乡镇企业查帐,发现有的核算单位只有一个出纳员办理各项收付手续,出纳与会计一个月或两三个月才结一次帐,把现金、银行存款和应收应付款、物资往来的转帐收付款混在一起,现金帐成了一切收付款的大杂烩。下面列举两例: 某镇办建筑队,1982年9月成立时有200多工人,下属三个修建小组,营业十分兴隆。头一年尚有盈利,第二年因财务帐目收支不清,没有钱发工资,群众意见大,工人各奔前程,不欢而散,两个党员因说不清楚财务收
Recently, Wuchang County Audit Office was entrusted to check some of the township enterprises and found that some accounting units only one cashier to handle the collection and payment procedures, cashier and accounting a month or two or three months before closing an account, the cash, bank Deposits and receivables payable, transfer of goods between the receipt and payment mixed together, cash register became all hodgepodge collection and payment. Here are two examples: A town office building team, established in September 1982 when more than 200 workers, under the three construction team, the business is booming. The first year was still profitable. The second year was due to the unclear income and expenditure in the financial accounts, the lack of money and wages, the large opinions of the masses, the desperation of workers,