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修订后的《会计法》第二十九条规定:“会计机构,会计人员发现会计账簿记录与实物、款项及有关资料不相符的,按照国家统一的会计制度的规定有权自行处理的,应及时处理;无权处理的,应当立即向单位负责人报告,请求查明原因,作出处理。”由此可见,会计人员应对本单位的财产物资负起监督责任。然而,在实际工作中,一些会计人员往往满足于见单做账,管账不管事,产生了管理上的不少漏洞,造成了企业的经济损失。下面列举的是某公司的真实事例:
Article 29 of the revised Accounting Law stipulates: “Where an accounting institution or accounting staff discovers that accounting book records do not conform to the physical objects, funds and other related materials and have the right to deal with them according to the unified accounting system of the State, Timely treatment; no right to handle, should immediately report to the unit responsible for the request to identify the reasons for handling. ”Thus, accounting personnel should be responsible for the supervision of the unit’s property and materials. However, in practical work, some accountants are often content to see the accounts as a single account, regardless of the management of accounts, resulting in a lot of loopholes in management, resulting in the economic losses of the enterprise. The following is a real example of a company: