,,"所有账簿实行账簿监管"


"(3)","账簿装订","订本式账簿,应当从第一页到最后一页顺序编定页数,不得跳页,缺号"


,,"活页式账页应当按账户顺序编号,定期装订成册,装订后按实际使用的账页顺序编定页码,另加目录,记明每个账户的名称和页次"


,,"计算机打印账簿连续编号,及时装订成册,签章齐全"


"(4)","登记会计账簿","按规定日期及时登记账簿"


,,"将凭证日期,编号,业务内容摘要,金额和其他有关资料逐项登记,数字准确,摘要清楚. 登记完毕,应在记账凭证注明已登记. 用蓝黑墨水或碳素墨水书写.符合固定情形的可以用红色墨水记账. 账簿按页次顺序连续登记,不得跳行,隔页,如果跳行,隔页的按规定注销. 账户结出余额标明"借","贷"方向,没有余额的账户应在余额栏内元位上用"0"表示. "结转下年""上年结转""过次页""承前页""本月合计""本年累计"应按规定填写和结转."


,,"账簿记录错误,按规定方法更正,不准涂改,挖补,刮擦,用药水消除字迹或重新抄写."


,,"现金日记账和银行日记账序时逐笔登记,并逐日结出余额"


"(5)","账簿打印","实行会计电算化的单位,总账和明细账应当定期打印"


,,"其中: 现金日记账在输入收款凭证和付款凭证的当天或满页时打印,银行存款日记账至少每月打印一次,并核对账实相符"


"(6)","对账","每年至少对账一次"


,,"账证相符(时间,凭证字号,内容,金额,记账方向)"


,,"账账相符"


,,"账实相符"


,," 其中:银行存款余额与银行对账单相符"


,," 现金日记账余额与库存现金相符"


,," 固定资产账实相符"


"4,","财务报告"


"(1)","财务报告种类,格式,时限","按时编制财务报告"


,,"按照规定的格式编制报告"


"(2)","会计报表数据","会计报表根据登记完整,核对无误的会计账簿记录和其他有关资料编制,账表一致"


,,"数字真实,计算准确,会计报表之间,会计报表各项目之间,凡有对应关系的应数字一致,本期会计报表与上期会计报表之间有关数据相互衔接"


,,"内容完整,说明清楚"


,,"其中:会计报表附注项目齐全"


,," 财务报告说明书说明清楚"


"(3)","对外报送的财务报告装订","依次编定页码,装订成册"


,,"装订封面内容齐全"


,,"单位领导人,主管会计工作的负责人,会计机构负责人,总会计师签章齐全,加盖公章"


"(4)","报送","按规定时限报送财务报告"


,,"须经注册会计师审计的应履行审计程序"


"(5)","财务报告如有错误,及时更正","及时办理更正手续,按规定更正"


,,"及时通知接受财务报告的单位更正"


"三,","固定资产管理"


"1,","新增固定资产","新增固定资产及时入账"


"2,","固定资产处置","固定资产报废,转让,投资等应履行规定手续,账务处理正确"


"3,","固定资产更新","属于政府采购的项目应实行政府统一采购"


"四,","会计监督","会计机构和会计人员依法对企业经济活动进行会计监督"


"五,","内部控制制度"

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