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工资核算质量的高低,直接影响到每一个人的切身利益,也从另一个侧面直接反映了一个单位财务核算的状况。本文试从两个方面对工资管理问题加以探讨。 一、内部控制 内部控制体现在工资核算中,即财务部门与各职能部门之间及财务部门内部不同职责人员之间的内部牵制关系。从我院工资核算的方法中可以看到,各部门之间及财务部门内部在业务手续和制约的关系上还有疏漏。主要表现在:
The level of payroll quality has a direct impact on the immediate interests of each individual. It also directly reflects the status of a unit’s financial accounting from another perspective. This article tries to explore the issue of wage management from two aspects. I. Internal control Internal control is reflected in payroll accounting, which is the internal restraint relationship between the financial department and various functional departments and between different personnel within the financial department. From the method of payroll accounting in our school, we can see that there are omissions in the relationship between business procedures and restrictions among various departments and within the financial department. Mainly in: