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所谓不相容职务,是指在经济业务处理过程中,集中一人办理容易产生漏洞和弊端的两项或两项以上的职务。把不相容职务分由几人担任,是重要的内部控制措施和办法,本应受到重视。但在某些单位,不相容的职务没有分离,或分离后没有严格执行。一些单位(特别是小企业和行政事业单位)的会计兼出纳、兼保管,出纳兼记帐,采购兼保管,开票兼收款的现象较为普遍,致使内部制约机制不健全,失去有效的监督和控制,给一些人贪污舞弊以可乘之机。因此,各单位应该把它作为一项重要的基础工作,提到领导的议事日程。笔者建议采取如下具体措施:
The so-called incompatible positions, refers to the economic business process, focus on one for easy to produce loopholes and drawbacks of two or more positions. Dividing incompatible positions by a few people is an important internal control measure and measure that deserves our attention. However, in some units incompatible positions have not been separated or have not been strictly implemented after separation. Some units (especially small enterprises and administrative institutions) have their accounting and cashiering, custody, cashier and accounting, procurement and custody, billing and collection of funds more common, resulting in the internal control mechanism is not perfect, the loss of effective supervision and Control, to some people embezzlement by chance. Therefore, all units should regard it as an important basic work and refer to the agenda of the leaders. The author suggests the following specific measures: