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我县财政监察机构自1979年建立以来,管理和检查了有关破坏财经制度,违反财经纪律,以及因坚持财经制度而遭受打击报复的一些案件。为了纠正经济领域的不正之风,现将办案中的滴点体会,就工业企业“帐外帐”的形成和查找,谈谈我们的认识。一、“帐外帐”的形成根据我们在实际检查工作中了解,“帐外帐”的形成,大致有如下几个方面。1、领导设置“帐外户”。领导人员为了应付社会上的吃、喝风,为购进控制商品,解决关系户之间的“礼尚往来”等违纪支出而设置。
Since its establishment in 1979, the county financial supervision agency has administered and examined some cases of undermining the financial and economic systems, violating financial and economic discipline and retaliation for insisting on financial and economic systems. In order to correct the unhealthy tendencies in the economic field, we will now understand the dropping point in handling cases and talk about our understanding of the formation and search of the “net account” of industrial enterprises. I. The Formation of “Off-Account Book” According to our understanding in the actual inspection work, the formation of “book-off account” has roughly the following aspects. 1, the leadership set up “off-account.” In order to cope with the society’s eating and drinking style, the leading personnel set up for the purpose of purchasing control goods and settling the “reciprocity” among the clients.