论文部分内容阅读
近几年,笔者参与了全区多家行政事业单位的审计或审计调查工作。总的看,各单位内部控制制度趋于完善,财务管理工作也在逐步加强,但仍然存在一些不容忽视的问题。笔者现就针对行政事业单位财务管理中存在的主要问题做出一些浅析,并提出相关对策建议。一、存在的问题支出票据失真。我们在审计中,发现被审计单位在列支费用时普遍存在票据失真现象,一是通过发票查询系统查询,入账发票的出票人与发票领购人不符,票据真实性有待核实;
In recent years, I participated in a number of administrative units in the region’s audit or audit investigation. In general, the internal control systems of various units tend to be perfected and the financial management work is also gradually being strengthened. However, there are still some problems that can not be ignored. I now make some analysis of the main problems in the financial management of the administrative institutions, and put forward relevant countermeasures and suggestions. First, the problems Expenditure bills distorted. During the auditing, we found that the audited entity generally suffered the phenomenon of bills distorting when it included expenses. The first was through the invoice inquiry system, the discrepancy between the drawer of the invoiced invoice and the consignee of the invoice, and the authenticity of the bill to be verified;