摘要
张家口市所辖县区实行村级会计委托代理前会计核算存在白条抵库严重、银行存款和借款长期与银行不对账、应收应付款项多年不清理、长期挂账、实物资产长期不清查以及会计基础工作薄弱等问题,其原因在于新官不理旧账、村集体投资失败未按规定及时清算、换届"接力效应"、主管部门监管不到位以及村级会计人员业务素质偏低等。应加强村级会计委托代理政策宣传、改进工作作风、锁定并清理"旧账"、建立健全内部控制制度以及实行定期审计等完善张家口市村级会计委托代理工作。
Before carrying out the accounting entrusted agency service at village-level in Zhangjiakou, several problems exist, such as issuing IOU, deposit and lending cannot match bank accounts, payable and receivable accounts are not handled for a long time, running up an account, real assets are not checked, and the basic accounting work is weak. The reason is that the new government usually ignores the old accounts, collective investment failure are not liquidated in time, as well as the low quality of vil- lage-level accounting personnel. It is supposed to strengthen accounting policy advocacy, improve style of work, clean up old account, establish a sound internal control system and improve the implementation of regular audits in order to perfect the accounting entrusted agency service at village-level in Zhangjiakou.
出处
《河北北方学院学报(社会科学版)》
2010年第6期50-52,89,共4页
Journal of Hebei North University:Social Science Edition
基金
河北省教育厅高等学校科研计划项目(SZ2010531)
关键词
张家口市
村级会计委托代理
问题与对策
Zhangjiakou
accounting entrusted agency service at village-level
problem and counter-measure