2022年会计制度论文-基于事业单位内部会计控制中存在的问题看其解决措施 .pdf

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1、会计制度论文-基于事业单位内部会计控制中存在的问题看其解决措施【摘要】完善而有效的内部会计控制,对加强事业单位经营管理,保护单位财产安全,保证单位会计信息真实、完整等具有积极推动和促进作用。文章从事业单位内部会计控制存在的问题入手,探讨了加强事业单位内部会计控制的措施。【关键词】事业单位；内部会计控制；问题；对策事业单位内部会计控制指的是事业单位为了提高会计信息质量,保护资产的安全、完整,确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。完善而有效的内部会计控制,对加强单位经营管理,保护单位财产安全,保证单位会计信息真实、完整等具有积极推动和促进作用。作者在事业单

2、位从事会计工作多年,发现很多事业单位对内部会计控制工作重视不够,没有按照会计法和内部会计控制制度规范基本规范(试行)等会计制度的要求,建立事业单位内部会计控制制度并建起有效的管理机制,还存在着以下几个方面的问题:1.单位负责人对内部会计控制制度的重要性认识不足,有章不循和无章可循的现象较为突出。目前大部分事业单位对建立内部会计控制制度不够重视,有的并未建立内部会计控制制度;有的内部会计控制制度残缺不全;还有的一些领导干部认为内部会计控制就是一堆堆的手册、文件和制度等;更为严重的是有章不循,执法不严,没有对执行情况严格监督和评价,也缺乏奖惩机制。在经济业务活动中以强调灵活性为由而不按规定程序办理

3、,使内部会计控制制度流于形式,失去了应有的刚性和严肃性。有的甚至为了谋取个人利益而不择手段,弄虚作假,篡改帐目或搞账外账,隐匿或偷盗财物。2.内部会计控制制度不完善,职责分工不明。大多数事业单位并没有建立内部牵制制度、财务处理程序制度、财务分析制度等基本内部会计控制制度。有的单位甚至没有严格的复核审批制度,款项的支取手段混乱,给记账与对账造成一定困难;有的单位现金管理失控;有的单位重钱轻物,对固定资产的管理没有尽到很好的受托责任,没有定期资产盘点制度,上下级之间调拨没有办理调拨手续,有的早已投入使用却没有入账,还有的私下低价处置固定资产,造成国有资产严重流失;还有一些单位对材料的管理也不十分严

4、格,购入时直接记,大量材料被浪费;票据的管理更是混乱,随便领用,使相当一部分预算外资金体外循环。部分事业单位管理比较松弛,经济业务事项和会计业务事项的审批人员、经办人员、保管人员之间没有实行职务分离,或实行了职务分离而没有相互制约。由于职权不明确、责任不清楚、程序不规范,致使职务重叠或者越权行事,造成会计工作秩序混乱,财务管理失控。3.内部会计控制人员缺乏职业道德和应有的素质。目前财会教育过程中,内部会计控制制度的内容都没有被提到重要位置,可操作性不强,内容过于简单,导致财务人员对内部会计控制知识知之甚少,执行制度困难。相当多的会计人员缺乏对新知识的学习和更新,对新文档编码:CQ9M7Y1S9

5、M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2

6、J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9

7、M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2

8、J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9

9、M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2

10、J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9

11、M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1的经济形势下出现的新的风险防范意识较弱。个别会计人员职业道德缺失,出现贪污、挪用公款等现象,给事业单位和国家造成经济损失。4.内部审计监督不力,外部审计监督流于形式。很多事业单位并未建立内部审计机构,即便建立内部审计机构的事业单位对内部审计也不够重视,把主要精力放在财务数据的真实性、合法性的审查及监督上,审计的主要对象是会计报表、账簿、凭证及相关资料,而对管理审计、内部稽核、内部会计控

12、制制度等方面监督和评价涉及的很少。外部审计监督主要来自政府监督,目前财政、税务、审计等政府监督部门之间的监督功能交叉,现加上缺乏横向信息沟通,难以开成有效的监督合力。综上所述,事业单位内部会计控制制度的建立与改善是目前急需解决的问题。如何加强事业单位内部会计控制,有如下几方面的对策:1.加强领导,健全财会管理体制。单位负责人应切实加强对本单位会计工作的领导,要明确单位负责人是第一负责人,增强单位负责人的法制意识,促使单位负责人提高对会计工作的重视程度,提高自我约束,规范单位会计行为。财政部门应加强对事业单位财会工作的管理。首先,财政部门应当依据部门预算的要求,不断完善符合公共财政框架的财会管理

13、控制制度,指导事业单位内部财会管理工作;其次,财政部门应建立起“从预算编制到执行,再到决算”的全过程监督体系,发挥财政部门在事业单位财会管理工作中的事前论证,事中控制,事后文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9

14、M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2

15、J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9

16、M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2

17、J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9

18、M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2

19、J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1问效等功能;再次,财政部门应推动事业单位内部财会管理的改革,强化单位领导的重视意识,重塑财会管理的角色,合理财会部门的设置,提高财会人员的素质,规范单位财会管理的运作,促进财会管理在各单位

20、的内部管理中的作用。2.建立健全内部控制制度,提高财务管理水平。内部控制不是简单的制定一项制度或做一个固定的操作,也不只局限于某个人、某个环节、某一事项或某个载体的控制,而是对整个经济活动全过程实施的动态监督和控制。通过预算收支情况分析、开支水平分析、人员增减情况分析及固定资产利用情况分析等,能够发现问题,总结经验教训,不断完善内部会计控制。因此,在制定内部控制制度中,要把握三个方面:一是以预防控制为主,事后控制为辅,防止发生无效率或不法行为。二是注重程序制约,对主要业务的控制,必须经过授权、批准、执行、记录、检查等控制程序,特别是物资设备采购、基建项目招投标、对外投资、超预算的支出等。三是建

21、立以“查”为主的治理机制。以现有的单位核算中心基础,建立内部审计委员会;加强资金管理,以严理财。高度重视和切实加强单位资金管理工作,建立和完善单位内部结算中心及财务管理制度。3.加强日常管理,促进会计基础工作的规范化。要注重岗位之间相互牵制作用,从而预防发生错误和弊端,做到防范于未然,以保证会计记录的真实与完整。认真抓好会计基础工作规范,把经济活动中与会计有关的重复出现的经济业务按照客观要求来规定其处理程序,使会计业务处理规范化、标准化,避免会计工作手续不严与职责不清文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5

22、A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码

23、:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5

24、A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码

25、:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5

26、A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码

27、:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5

28、A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1的现象发生。要建立完善的会计处理程序,按照会计处理程序所包括的会计科目的设置、会计凭证的审核传递、会计核算的方法、会计账簿设置与记账要求等内容。通过会计处理程序控制、手续控制和复核控制等措施,确保会计信息的真实性、及时性和完整性。严格内部核对制度,对已完成的经济业务记录进行复查核对,是强化内部控制制度的一项基本措施。最后要建立实物资产管理岗位责任制,对实物资产的验收入库、领用、发出及处置等关键环节进行控制,重点是控制各个角落和环节,不留漏洞,形成一个相对独立的系统。4.建立继续教育长

29、效机制,培养高素质会计人才。会计人员素质高低会直接影响会计信息质量,加强对会计人员的监督管理,提高会计队伍的整体素质,是强化单位内部会计控制的必然要求。各级会计人员和会计管理人员要增强紧迫感和责任心,除了自身主动学习新知识、新技能外,其所在单位应提供必要的物力财力,支持会计工作,改善执业环境。财政部门要加强会计业务培训,建立起个人、单位、财政三位一体的会计人员继续教育长效机制。5.加强内部审计,强化财政监督管理,形成监督合力。内审部门应建立定期的内控制度评价制度,及时发现内控制度的缺陷和薄弱环节,针对这些问题对症下药,制定改进措施。财政部门应加强对事业单位内部会计控制的指导和检查,定期或不定期

30、会同审计,银行、纪检等国家机关和业务主管部门对事业单位进行例行检查和专项审计,对财务会计工作质量进行监督,对不依法设置会计账簿、私设会计账簿和文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1

31、ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M

32、7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1

33、ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M

34、7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1

35、ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M

36、7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1设有账外账以及违反相关财政措施的单位,应依照相关法规和管理规定从严进行处罚,加大监管执法力度。参考文献:1马敬文,浅析事业单位内部会计控制制度,11月 09日,中国产经新闻报.2马勤文,事业单位内部会计控制制度浅析n,

37、科技咨询导报,(14).3郭建宏,企业内部会计控制存在的问题及解决措施,财会研究,(19).文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9

38、M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2

39、J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9

40、M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2

41、J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9

42、M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1文档编码:CQ9M7Y1S9M1 HI5C2L5A3B1 ZL9R2J9J6H1