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从1992年元月份起,房县工商银行以强化内部管理为中心,以整改奖惩为手段,以帐款安全为目的,开展了会计事后监督,对22名会计经办的会计业务进行了及时监督。到1992年8月15日止,已对81万笔、12亿元的各项会计业务进行了及时的监督,防止和纠正了8种类型的有问题帐务计369笔、456万元,有效地预防了违纪现象和差错事故的发生。一、主要做法 1、配备专人。该行从现有的会计人员中抽出两名工作责任心强、业务娴熟的同志担任专职会计事后监督,组建了事后监督办公室,制订了岗位责任制,明确了事后监督员的责、权。 2、实施监督。每天上午,会计综合员将上一天发生的全部记帐凭证轧计平衡
From January 1992 onwards, Industrial and Commercial Bank of China to strengthen internal management as the center, to rectify the rewards and punishments as a means to account security for the purpose of carrying out accounting after the supervision of the accounting business of 22 accounting conducted a timely supervision . As of August 15, 1992, 810,000 and 1.2 billion yuan of various accounting businesses were supervised in a timely manner, preventing and correcting 8 types of problematic accounts of 369 and 4.56 million yuan, effectively To prevent the phenomenon of discipline and error occurred. First, the main approach 1, with someone. The bank draws out two existing responsible accountants with a strong sense of responsibility and skilled comrades as full-time accounting after-the-fact supervisors. It has set up a post-supervision office and formulated a post responsibility system that clearly defines the responsibilities and powers of post-supervisors. 2, the implementation of supervision. Every morning, the accountant consolidates all the vouchers that occurred on the previous day