摘要
严守财经纪律,履行会计职责,需要会计人员严把原始凭证审查关,建立、健全内部会计监督制度,明确职责权限,履行会计监督的职能,当好领导的参谋。
Financial personnel must strictly examine the original invoice and observe the financial & economic discipline to do their duty. The internal accounting regulations for supervision should be set and strengthened. The responsibility of the accountant should be clear. Financial personnel should do their duty of supervision and provide the relevant information for their leaders.
出处
《石家庄职业技术学院学报》
2005年第4期30-31,共2页
Journal of Shijiazhuang College of Applied Technology
关键词
会计人员
原始凭证
会计监督
职责
financial workers
original invoice
supervision of accounts
obligation