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近几年来,一些国有中小企业在抓市场经济的同时,忽视了会计基础工作,企业会计工作形同虚设。企业审计中发现目前中小企业会计基础工作经常出现的问题有以下几点: 一、记账凭证审核手续不健全、会计制度失控 记账凭证是企业经济活动中的原始凭证,在审计中时常发现记账凭证上没有会计负责人、审核人、制单人的戳记,会计审核手续不健全;记账凭证所附的原始单据有的残缺不全,还有白条子、假发票入账等问题;还有的记账凭证后附的原始单据与发生的经济活动不符,费用支出单据上没有领导者签名或经手人签字,会计监督失控。
In recent years, some state-owned small and medium-sized enterprises have neglected the basic accounting work while they grasp the market economy, and their accounting work is of no use. Enterprise audit found that the current SME accounting basic problems often appear the following points: First, the accounting voucher audit is not perfect, the accounting system out of control accounting voucher is the original document in the economic activities of enterprises, often found in the audit record There is no account holder accountant, auditor, the system of a single stamp, accounting review procedures are not perfect; accounting documents attached to the original documents incomplete, as well as white strips, false invoices and other issues; there are The original documents attached to the accounting vouchers do not match the economic activities that took place. There is no sign or signature of the leader on the expenses and expense accounting documents, and the accounting supervision is out of control.