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近日,襄阳市审计局在对某单位预算执行审计时,通过对一笔代扣职工公积金去向进行认真分析、深入调查,挖出一起挪用近百万元公款的违法案件线索。一、红字账户引关注审计人员进点时,发现被审计单位虽然人员少、资金量小,但财务管理不严,核算不规范,特别是往来账款设置无明细。“暂存款”账户在年底还出现了10多万元红字。正常情况下,“暂存款”属于单位或
Recently, Xiangyang Audit Bureau conducted an audit on the budget of a certain unit through a careful analysis of the whereabouts of the employee’s provident fund. In-depth investigation revealed the clues of embezzling nearly one million yuan of public funds together. First, the red word account lead attention Auditors into the point, found that although the audited units less staff, small amount of funds, but the financial management is lax, accounting is not standardized, especially in the current account settings without details. “Temporary deposit ” account at the end also appeared more than 10 million red words. Under normal circumstances, “temporary deposit ” belongs to the unit or