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鉴于当前利用票据犯罪是审计部门和检察院等部门在审查各类经济案件中很难发现的一个盲点 (区 ) ,再加上客运站使用各类票据点多面广的实际情况 ,本文采用理论联系实际的方法 ,结合新颁布的《会计法》 (该内部监控体系在我公司已运行两年多 ) ,就从建立票据的收、发管理制度 ,到建立票据的审核制度和内部审计制度的建立一系列问题的论述 ,达到从源头加强企业经营管理 ,杜绝贪污腐败现象的产生。
In view of the fact that the crime of using bills is a blind spot (area) that auditing departments and procuratorates and other departments are hard to find in examining various types of economic cases, coupled with the reality of the wide range of tickets used by the terminal, this article uses the theory to connect reality Combined with the newly promulgated “Accounting Law” (the internal control system has been running in our company for more than two years), from the establishment of the receipt of the receipt and management system to the establishment of a bill audit system and the establishment of an internal audit system Series of issues discussed, to achieve from the source to strengthen business management, to eliminate the emergence of corruption.