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企業(yè)會(huì)計(jì)稽核工作探討
畢業(yè)論文
企業(yè)會(huì)計(jì)稽核工作探討
摘 要:本文首先闡述了會(huì)計(jì)稽核工作的作用：及時(shí)發(fā)現(xiàn)和糾正會(huì)計(jì)工作中的錯(cuò)誤，防止違法亂紀(jì)行為，維護(hù)企業(yè)財(cái)產(chǎn)的安全，保證會(huì)計(jì)信息的真實(shí)、可靠。接著論述了企業(yè)會(huì)計(jì)稽核工作的主要內(nèi)容：對(duì)會(huì)計(jì)憑證、會(huì)計(jì)賬簿、會(huì)計(jì)報(bào)表的審核，對(duì)庫(kù)存物資的審核，對(duì)財(cái)務(wù)收支計(jì)劃及其實(shí)施的審核，對(duì)資金使用情況的審核，對(duì)經(jīng)營(yíng)成果的審核。然后指出了目前會(huì)計(jì)稽核工作存在的問(wèn)題及其原因：會(huì)計(jì)稽核有法不依，稽核記錄內(nèi)容少，稽核時(shí)間滯后，稽核制度不完善，稽核機(jī)構(gòu)不健全等。本文最后提出了加強(qiáng)企業(yè)會(huì)計(jì)稽核工作的對(duì)策：提高領(lǐng)導(dǎo)對(duì)稽核工作的認(rèn)識(shí)，健全稽核制度，實(shí)行稽核人員委派制，提高稽核人員業(yè)務(wù)素質(zhì)和思想道德素質(zhì)，加大對(duì)稽核人員獎(jiǎng)懲考核力度。
關(guān)鍵詞：會(huì)計(jì)稽核;稽核制度;問(wèn)題;對(duì)策
The Discussion of The Enterprise Accountant Audit Work
Abstract: This paper firstly elaborates the function of the accountant audit work: promptly discovering and correcting the mistake in the accountant work, preventing the actions of breaking law and regulation, maintaining the security of the enterprise property, guaranteeing truthful and reliable accounting information. Then it elaborates the enterprise accountant audit work’s object matter: to the accounting document, the account books and the accounting reports verification, the reserve of materials verification, the financial revenue and expenditure plan and its implementation verification, to the use of funds verification, to the business result verification. Then it points out the existing problems of the accountant audit work in present and the reason: the accountant audit breaks the law, the audit records are little, the time of the audit is lagged, the audit system is imperfect, the audit organization is not perfect and so on. This paper finally proposes the countermeasure of strengthening the enterprise accountant audit work: enhancing leadership’s understanding of the audit work, healthing the audit system, implementing the system of auditor delegates, improving the auditor’s professional competence and ideological level, enlarging the rewards and punishment inspection dynamics to the auditor.
Keywords: account audit; audit system; problem; countermeasure
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