企业会计稽核工作探讨
毕业论文
企业会计稽核工作探讨
摘 要:本文首先阐述了会计稽核工作的作用：及时发现和纠正会计工作中的错误，防止违法乱纪行为，维护企业财产的安全，保证会计信息的真实、可靠。接着论述了企业会计稽核工作的'主要内容：对会计凭证、会计账簿、会计报表的审核，对库存物资的审核，对财务收支计划及其实施的审核，对资金使用情况的审核，对经营成果的审核。然后指出了目前会计稽核工作存在的问题及其原因：会计稽核有法不依，稽核记录内容少，稽核时间滞后，稽核制度不完善，稽核机构不健全等。本文最后提出了加强企业会计稽核工作的对策：提高领导对稽核工作的认识，健全稽核制度，实行稽核人员委派制，提高稽核人员业务素质和思想道德素质，加大对稽核人员奖惩考核力度。
关键词：会计稽核;稽核制度;问题;对策
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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