论文部分内容阅读
近日,我们对基层养老服务行业(乡镇敬老院)进行了专项审计调查,发现基层养老服务行业在财务管理方面存在诸多问题,亟待进一步加强和完善。这些问题主要有:一是会计业务能力较差,个别单位未聘用专业财务人员,不能执行新会计制度,会计、出纳岗位一人兼,不能规范建账。二是财务管理较混乱,个别单位未按照会计制度制作记账凭证和登记会计账簿,原始凭证不合规,白条支出较多,财务信息的真实性和合法性难以确认。
Recently, we conducted a special audit investigation of the grass-roots pension service industry (township nursing home) and found that there are many problems in the financial management of the grass-roots pension service industry, which urgently need to be further strengthened and improved. These problems are mainly: First, poor accounting business capabilities, individual units did not hire professional financial staff, can not implement the new accounting system, accounting, cashier jobs one and can not regulate the construction of accounts. Second, the financial management is chaotic. Individual units fail to make accounting vouchers and register accounting books in accordance with the accounting system. The original vouchers are not compliant and the expenditure on white sticks is high. The authenticity and legality of the financial information are difficult to confirm.