2017注冊(cè)會(huì)計(jì)師經(jīng)濟(jì)法考點(diǎn)：會(huì)計(jì)
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會(huì)計(jì)監(jiān)督
1.記賬人員與經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)和會(huì)計(jì)事項(xiàng)的審批人員、經(jīng)辦人員、財(cái)物保管人員的職責(zé)權(quán)限應(yīng)當(dāng)明確，并相互分離、相互制約;
2.重大對(duì)外投資、資產(chǎn)處置、資金調(diào)度和其他重要經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)的決策和執(zhí)行的相互監(jiān)督、相互制約程序應(yīng)當(dāng)明確;
3.資產(chǎn)清查的范圍、期限和組織程序應(yīng)當(dāng)明確;
4.對(duì)會(huì)計(jì)資料定期進(jìn)行內(nèi)部審計(jì)的辦法和程序應(yīng)當(dāng)明確。
會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員
1.對(duì)原始憑證進(jìn)行審核監(jiān)督
(1)會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員對(duì)不真實(shí)、不合法的原始憑證有權(quán)不予受理，并向單位負(fù)責(zé)人報(bào)告;
(2)對(duì)記載不準(zhǔn)確、不完整的原始憑證予以退回，并要求按照國(guó)家統(tǒng)一的會(huì)計(jì)制度的規(guī)定更正、補(bǔ)充;
(3)對(duì)弄虛作假、嚴(yán)重違法的原始憑證，在不予受理的同時(shí)，應(yīng)當(dāng)予以扣留，并及時(shí)向單位負(fù)責(zé)人報(bào)告。
2.對(duì)偽造、變?cè)旃室鈿鐣?huì)計(jì)賬簿或者賬外設(shè)賬的行為，應(yīng)當(dāng)制止和糾正;制止和糾正無(wú)效的，應(yīng)當(dāng)向“上級(jí)主管單位”報(bào)告，請(qǐng)求作出處理。
3.對(duì)實(shí)物、款項(xiàng)進(jìn)行監(jiān)督，如發(fā)現(xiàn)賬簿記錄與實(shí)物、款項(xiàng)不符時(shí)，應(yīng)當(dāng)按照國(guó)家有關(guān)規(guī)定處理。超出會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員職權(quán)范圍的，應(yīng)當(dāng)立即向“本單位領(lǐng)導(dǎo)”報(bào)告，請(qǐng)求作出處理。
4.對(duì)指使、強(qiáng)令編造、篡改財(cái)務(wù)報(bào)告的行為，應(yīng)當(dāng)制止和糾正;制止和糾正無(wú)效的，應(yīng)當(dāng)向“上級(jí)主管單位”報(bào)告，請(qǐng)求處理。
5.對(duì)財(cái)務(wù)收支進(jìn)行監(jiān)督
(1)對(duì)審批手續(xù)不全的財(cái)務(wù)收支
(2)對(duì)違反規(guī)定不納入單位統(tǒng)一會(huì)計(jì)核算的財(cái)務(wù)收支
(3)對(duì)“肯定”違反國(guó)家統(tǒng)一的財(cái)政、財(cái)務(wù)、會(huì)計(jì)制度規(guī)定的財(cái)務(wù)收支
(4)對(duì)“認(rèn)為是”違反國(guó)家統(tǒng)一的財(cái)政、財(cái)務(wù)、會(huì)計(jì)制度規(guī)定的財(cái)務(wù)收支
(5)對(duì)嚴(yán)重違反國(guó)家利益和社會(huì)公眾利益的財(cái)務(wù)收支
6.對(duì)違反單位內(nèi)部會(huì)計(jì)管理制度的經(jīng)濟(jì)活動(dòng)，應(yīng)當(dāng)制止和糾正;制止和糾正無(wú)效的，向“單位領(lǐng)導(dǎo)人”報(bào)告，請(qǐng)求處理。
7.會(huì)計(jì)報(bào)表由單位負(fù)責(zé)人、會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人、會(huì)計(jì)主管人員簽名并蓋章;設(shè)置總會(huì)計(jì)師的單位并由總會(huì)計(jì)師簽名并蓋章。
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