为了发挥会计监督的职能作用,建议在中小企业普遍建立会计稽核制度,由稽核人员对本单位的会计凭证、帐簿、报表及其他会计资料进行审核,包括事前审核和事后复核。凡是会计机构有两个或两个以上负责人的,可指定一名副职兼任稽核员,未设副职的,应配备专职或兼职稽核人员,在不具备上述条件的单位,也可以用“配对子”方式,采取互相复核的做法。当然,这会加重会计人员的一 In order to give full play to the function of accounting supervision, it is suggested that a system of accounting audits be established in SMEs in general and auditors should review the accounting vouchers, books, reports and other accounting materials of the unit, including ex-ante review and ex-post review. Where there are two or more responsible persons in an accounting institution, a deputy may also be appointed as auditor. If there is no deputy, a full-time or part-time auditing staff should be appointed. For those who do not have the above-mentioned conditions, they may also use the “ ”Approach to take the practice of mutual review. Of course, this will aggravate the accounting staff