各个主管部门,收到基层单位的会计报表,要进行审查,以保证汇总会计报表正确无误.特别是对报表之间有对应关系的指标和数字,要反复核对,避免差错.但有些上级主管部门发现基层单位报表有差错,当即在报表上进行更正,而没有将审查更正后的指标和数字及时通知基层单位同时进行更正,以致造成上改下未改,上下数字不相一致的现象.为此,我建议:为了把查出的问题不致遗漏,审查人应即填写“审查汇总报裘差错登记表”(格式附后)一式两份,一份由上级主管部门留存,作为考核各基层单位报表质量的依据;一份及时通知基层单位进行更正,做到报表指标上下对 Each competent department receives the accounting statements of the establishments and reviews them in order to ensure that the consolidated financial statements are correct, especially the indicators and figures that have corresponding relations between the statements, and should be checked repeatedly to avoid errors. However, some higher-level administrations Found that there was an error in the statements of the establishments and immediately corrected them in the statements without promptly informing the establishments of the correction of the corrected indicators and figures and making corrections at the same time so as to cause any inconsistency in the figures between the previous and the last. , I suggest: In order not to miss the problems identified, the examiner should fill in “Review the summary report fur difference registration form” (format attached) in duplicate, one retained by the higher authorities, as the assessment of all grassroots units The basis for the quality of the report of the unit; a timely notification to the grass-roots units to make corrections so that the reporting indicators are up and down