Accounting Work Eight Quit

First, ignoring accountants and financial managers, they first ignore the position of accountants and overemphasize the service function of accountants.

It is mistaken that accountants are those who are engaged in logistical accounts or "housekeepers", such as reimbursement, wages, etc.; the confusion of accounting books is a matter of accountants, and has nothing to do with my leader; accountants can not have the right, otherwise they will not be able to command.

The second is to neglect the retraining of accountants.

The second is to ignore the reasonable suggestions put forward by accountants.

The rationalization proposals put forward by accountants with strong business ability and higher management level are considered to be "effervescence" and want to show themselves.

Two, the personal will is imposed on the accountants. In some practical cases, some directors do not know how to do accounting, but they teach accountants how to keep accounts. Even more, sometimes, in order to ignore the interests of the local people in the local interests, they directly instruct or instruct the accountants to make false accounts.

Accounting personnel are often hard to refuse because of their power to be frightened by managers. Sometimes, even if they raise objections, they will often be reprimand.

But once things fail, the leader pushes the blame away, and accountants become scapegoats.

Three, "digital trap" or "digital bubble", the forty-third of the new accounting law clearly states that "forgery, alteration of accounting vouchers, accounting books, preparation of false financial accounting reports, constitute a crime, shall be investigated for criminal responsibility according to law"; "not yet constitute a crime", in addition to giving the corresponding economic punishment, "shall also be given the administrative sanction of dismissal or expulsion from the units or units concerned."

"Four yuan" and "extra investment" means "investment outside the account" refers to the investment matters that have not been recorded in the accounting books of the unit and have become the facts of the contract. This part of investment is nothing more than the identical pactions between the intangible assets or the assets away from the accounts.

Such pactions make the assets of the unit easy to drain, resulting in untruthful and incomplete accounting reports.

Some enterprises that have such behaviors, some of them fail to attach importance to the financial results, and sign contracts without filing them to the financial departments of the units. Some are deliberately designed to satisfy their selfish desires.

Five, set up an accounting book, make an account out of the accounts. The sixteenth provision of the accounting law expressly provides that "all the economic and business matters occurring in various units should be uniformly registered and accounted for in the accounting books established according to law. No violation of this Law and the unified accounting system of the State shall be required for the registration and accounting of the private accounting books.

"Forty-second pairs" in violation of the provisions of this law, shall be ordered by the financial department of the people's government at or above the county level to make corrections within a specified time, and the unit shall be fined not less than 3 thousand yuan or less than 50 thousand yuan; the person directly in charge and other persons directly responsible can be fined 2 thousand yuan or less than 20 thousand yuan; those who belong to the state staff shall also be given administrative sanctions by their units or units concerned.

"Six yuan," the 272nd provision of the criminal law of our country stipulates that "by using the convenience of the position, the appropriation of the funds of the unit to personal use or loan to others shall be misappropriated. If the amount is greater than 3 months, or if it has not been more than 3 months, it will be sentenced to fixed-term imprisonment of not more than 3 months or criminal detention." if the amount is large or the amount is large, the non refundable shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 10 years.

"The 397th provision states that" if the staff of state organs abuse their powers or neglect their duties, causing serious losses to the public property and the interests of the state and the people, they shall be sentenced to fixed-term imprisonment of not more than 3 years or criminal detention; if the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years.

"With the perfection of the legal system and the perfection of all systems, those who exceed the authority to mobilize funds freely will be punished by law to varying degrees.

七、偷逃稅金者戒 我國《刑法》第二百零一條規定，"納稅人采取偽造、變造、隱匿、擅自銷毀賬簿、記賬憑證，在賬簿上多列支出或者不列、少列收入，經稅務機關通知申報而拒不申報或者進行虛假的納稅申報手段，不繳或者少繳應納稅款，偷稅數額占應納稅額的10％以上，不滿30%并且偷稅數額在1萬元以上不滿10萬元的，或者因偷稅被稅務機關給予2次行政處罰又偷稅的，處以3年以下有期徒刑或者拘役，并處偷稅數額1倍以上5倍以下罰金；偷稅數額占應納稅額的30％以上并且偷稅數額在10萬元以上的，處3年以上7年以下有期徒刑，并處偷稅數額1倍以上5倍以下罰金。

"Eight" and "thirty-fifth provisions of the accounting law", which are refused to be supervised by supervisors, shall be subject to the supervision and inspection carried out by the supervision and inspection departments according to the relevant laws and administrative regulations, and truthfully provide accounting vouchers, accounting books, financial accounting reports and other accounting materials and relevant information, and shall not refuse, concealment or falsely report.

"The forty-first provision of the Audit Law stipulates that if the audited unit refuses or delays the provision of information related to audit matters, or refuses to obstruct the inspection, the auditing organ shall order correction, and may inform the criticism and give a warning; if it refuses to correct it, it shall be investigated for its responsibilities according to law.

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