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我们为了搞好所属企业财务基础工作,从1981年9月开始,对所属47个基层企业逐个进行了一次财务会计基础工作巡回考核.首先,组成巡回考核领导小组,负责制订考核方案,研究布置全面考核工作.然后按行业划分五个考核小组,各选正、副组长一人,负责各组具体工作.要求通过考核后,按照会计制度有关规定统一会计核算方法,使会计核算建立在原始资料真实、完整的基础上.考核的内容:(1)会计凭证是否完备合法,(2)帐簿设置是否齐全,(3)会计科目是否正确使用,(4)记帐、
In order to do a good job in the financial foundation of our affiliated companies, we conducted a one-by-one round robin assessment of the basic financial and accounting work for 47 affiliated grass-roots enterprises since September 1981. Firstly, we formed a leading group for the round-trip inspection to formulate the assessment plan and study the layout of the comprehensive And then divided by industry, five assessment team, the election of the positive and deputy team leader, responsible for the specific work of each group. After passing the examination, in accordance with the relevant provisions of the accounting system unified accounting methods to make accounting based on the true original data (1) Whether the accounting vouchers are complete and legal, (2) Whether the accounting books are set up correctly, (3) Whether the accounting subjects are used correctly, (4) Accounting,