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我们在基层企业定期的财会工作自查互审中发现,基层企业财会人员在编制会计凭证和记帐时摘要填写不规范,或词不达意,或过繁过简,不能起到准确说明经济业务的作用,给事后审核、检查监督企业经济业务带来一定的困难。这也反映出在以往的会计培训和教课书中,只注意对会计核算技能的训练,而忽视了传授如何写好摘要等基础知识的倾向。为此,建议对财会人员填写凭证和帐簿摘要是否符合要求,作为会计工作达标升级的一个检查项目,并在财会教课书中设置专门的章节介绍此类内容,提供范例。这对提高基层会计基础工作水平有一定的意义。
We found in the grass-roots enterprises regular self-examination of the accounting and auditing found that the grass-roots enterprises accountants in the preparation of accounting vouchers and accounting summary filled out the non-standard, or the word is not satisfied, or too complicated, can not play an accurate description of economic business The role of post-audit to check and supervise the business of the economy has brought some difficulties. This also reflects that in previous accounting training and teaching books, only pay attention to the training of accounting skills, and neglect to teach the basic knowledge of how to write a summary of the tendency. To this end, it is recommended that the accounting staff fill in vouchers and book summaries meet the requirements as an accounting task to upgrade an inspection project, and in the accounting textbook set a special chapter to introduce such content, provide examples. This has some significance for improving the basic level of grassroots accounting work.