论文部分内容阅读
基层养路费征稽所的征费会计档案资料是公路规赞征稽部门贯彻执行国家各项公路规费征收政策及法规,指导实施征费活动的历史记录和经济效益的综合反映;是开展审计稽查工作、堵漏征收、查证财务经济问题的重要依据;是总结征费工作经验,拓宽征费工作新路子,领导进行预测和决策的重要数据库。因此,我们必须严格按照《会计档案管理办法》的原则和要求,科学地、规范地建立和健全费收会计档案的立卷、归档、保管、凋阅和销毁等管理制度,切实地管好、用好费收会计档案。
The basic level of road maintenance fees Zhenguan levy accounting file information is highway regulations praise Zheng department to implement the national highway toll collection policies and regulations to guide the implementation of the historical records of levy activities and economic benefits of a comprehensive reflection of the audit Inspection work, plugging levy, an important basis for verifying financial and economic issues; is to summarize the levy work experience, broaden the levy of new ways, leading an important database for forecasting and decision-making. Therefore, we must strictly follow the principles and requirements of the Accounting File Management Measures, establish and improve the management system of collecting, filing, keeping, witching, and destroying accounting records in a scientific and standardized manner, and earnestly manage, With good income accounting files.