财务检查是治理和整顿经济秩序,加强财务监管,维护财经纪律,提高资金使用效益,打击违法会计行为的重要方法和措施。如何搞好财务检查,笔者认为:在检查工作中要注重“八查八看”。 一是查现金,看是否 有贪污挪用。核对被检查单位的库存现金余额是否符合库存现金余额管理规定,是否与账面现金余额相符,是否有公款私借、白条抵库现象等。若库存现金余额小于账面现金余额,且数额较大,就可能存在公款私存或贪污挪用问题;若数额较小,就可能有错账或挪用现金现象;若现金余额出现红字,就可能存在有“小金库”,必须查明原因。 二是查票据,看是否有“账外账”。核对被检查单位收入发票的领用和结存情况,看是否与实际相符,若不符,就要查明原因:看收入发票的记账联顺序号码是否相连,若有缺号,看是否有作废的,若无作废收入发票,就可能有“账外账”或贪污 Financial inspection is to control and rectify the economic order, strengthen financial supervision, maintain financial discipline, improve the efficiency of the use of funds, and crack down on illegal accounting practices of the important methods and measures. How to do a good job in financial inspection, the author believes that in the inspection work should pay attention to “eight check eight see.” First check the cash to see if embezzlement. Check whether the inventory cash balance of the inspected entity meets the requirements of the management of inventory cash balance, whether it matches the book cash balance, whether there is any public loan, or whether there is a bargain-hunting phenomenon. If the cash balance of the inventory is less than the book cash balance and the amount is large, there may be the problem of embezzlement of public funds or embezzlement; if the amount is small, there may be a misstatement or misappropriation of cash; if the cash balance is in red, there may be “Small treasury”, you must find out the reason. Second, check the bill to see if there are “accounts off the account.” Check the receipt and balance of income invoices of the inspected units to see whether it is consistent with the actual, if not match, it is necessary to identify the reasons: see the income invoices in the billing sequence number is connected, if missing, to see if there is any void If there is no obsolete income invoice, there may be “off-book” or corruption