论文部分内容阅读
本人在基层供销社做财务工作多年,后又调到县供销社财会股工作,看到一些基层供销社财务管理的落后情况,真是急人!一是原则性差.我县有一个基层社1984年在五个月时间内,请客吃喝花掉4,738元.这80多笔吃喝开支,都是经会计之手报销的.有的乡合作社会计更是不讲原则性,只要有主任、组长签字,不论开支内容、金额大小,拿来就报销.由于会计人员把不住关,给那些思想不健康的人有可乘之机.二是核算水平低.我们考核了11个乡级核算单位,能自己动手编制会计报表的只有4个,其它7个单位的报表都是每月月底送由区社编制.什么叫会计,什么叫经济核算,什么叫开支
I was in the grass-roots supply and marketing cooperatives to do financial work for many years, and later transferred to the county supply and marketing cooperatives accounting department work, see some grass-roots supply and marketing cooperatives behind the financial management, really anxious! First, the principle of poor. In five months time, please eat and drink spent 4,738 yuan .This more than 80 food and drink expenses, are reimbursed by the accounting hand.On rural cooperatives accounting does not speak principle, as long as the director, team leader sign, Regardless of expenditure, the amount of size, used to reimbursement.As the accounting staff can not shut, to those who have unhealthy ideas have an opportunity.Second, the accounting level is low.We examined the 11 township accounting units, able to own The preparation of accounting statements only 4, the other seven units of the report is sent by the end of each month by the district agency. What is accounting, what is the economic accounting, what is the expenditure