企業(yè)會計稽核工作探討
畢業(yè)論文
企業(yè)會計稽核工作探討
摘 要:本文首先闡述了會計稽核工作的作用：及時發(fā)現(xiàn)和糾正會計工作中的錯誤，防止違法亂紀(jì)行為，維護(hù)企業(yè)財產(chǎn)的安全，保證會計信息的真實(shí)、可靠。接著論述了企業(yè)會計稽核工作的'主要內(nèi)容：對會計憑證、會計賬簿、會計報表的審核，對庫存物資的審核，對財務(wù)收支計劃及其實(shí)施的審核，對資金使用情況的審核，對經(jīng)營成果的審核。然后指出了目前會計稽核工作存在的問題及其原因：會計稽核有法不依，稽核記錄內(nèi)容少，稽核時間滯后，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)會計稽核工作的對策：提高領(lǐng)導(dǎo)對稽核工作的認(rèn)識，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)，加大對稽核人員獎懲考核力度。
關(guān)鍵詞：會計稽核;稽核制度;問題;對策
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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