为了加强各单位会计机构和会计人员列本单位财务收支的监督,建议在各单位内部建立“会计监督反映单”制度。“会计监督反映单”可由各单位自行设计印制,但须具备以下三个要素: 1.顺序编号、一式三联。第一联,记帐凭证附件;第二联,呈报上级主管部门;第三联,存根。 2.要能反映当事人姓名、原审批行政领导人姓名、经办会计姓名,初审发现问题的日期和具体内容、行政领导人收到本单的签名和日期。 3.要有供单位行政领导人和上级主管部门复审批示的处理意见栏。会计机构或会计人员认为是不真实、不合法的原始凭证以及违反国家统一的财政、财务制度的收支,而单位分管领导坚持要办理的,应填制“会计监督反映单”,及时呈报单位行政领导人,请求再审批。单 In order to strengthen the supervision of the financial revenue and expenditure of the units of accounting institutions and accounting personnel in each unit, it is suggested that a “system of accountant reflection and reflection” be established within each unit. “Accounting Supervision reflects a single” can be designed by the various units printed, but must have the following three elements: 1. The serial number, triple. The first joint, accounting vouchers annex; the second joint, reported to the higher authorities; the third joint, the stub. 2. It is necessary to reflect the names of the parties concerned, the names of the administrative leaders who have previously examined and approved them, the names of the administrative accountants, the dates and specific contents of the problems found in the preliminary examination, and the administrative leaders’ receipt of the signature and date of this bill. 3. There should be for the unit administrative leaders and higher authorities review the comments processing column. Accounting agencies or accounting personnel considered untrue and illegal original voucher as well as the violation of national unity of the financial and financial system of revenue and expenditure, and the unit in charge of the leadership insisted on, should fill in the “accounting supervision reflect a single,” timely reporting unit Executive leader, request reapproval. single