会计稽核是会计核算的一个重要环节,是会计核算的一项经常性的工作。所谓会计稽核,就是财务人员通过对各种内外结算单据的检查和核对,剔除其中的虚假成份,确认它们的真实性、合法性。会计稽核的对象主要是各种原始凭证,包括外来原始凭证如发票,自制原始凭证如领料单等。稽核的方法有观察法、经验估计法、核对法、复核法等。 会计稽核的独特作用,能够对企业的经营活动进行连续、全面的监督,在当前加速改革开放中应当更加强化。笔者认为,进一步强化会计稽核,对企业提高经济效益具有较强的推动作用,主要表现在以下几个方面。 Accounting audit is an important part of accounting, and it is a regular job of accounting. The so-called accounting audit is the financial personnel’s checking and checking of various internal and external settlement documents, removing false elements from them and confirming their authenticity and legitimacy. The objects of accounting audit are mainly various original vouchers, including foreign original vouchers such as invoices, self-made original vouchers such as requisitions, etc. Audit methods include observation method, empirical estimation method, verification method, and review method. The unique role of accounting auditing enables continuous and comprehensive supervision of the company’s business activities, and should be further strengthened in the current acceleration of reform and opening up. The author believes that further strengthening of accounting audits will have a strong impetus for enterprises to increase economic efficiency, mainly in the following aspects.