(8) Malicious collusion to pay false fares. Accounting personnel or other relevant personnel collude with manufacturers (factories) to transfer purchase tickets to manufacturers (factories) according to false invoices and false material receipts (acceptance sheets), and the other party will divide the money after withdrawing money. The main reason is that the accounts are inconsistent and the accounts are consistent. ?
(9) "beginning" takes "end" to save. The cashier seals it privately, withdraws a lot of cash from the bank account at the beginning of the month, and then fills the deficit at the end of the month, so that the ending balance on the bank statement is consistent with the ending balance on the deposit journal to hide people's eyes and ears. The main reason is that the cashier keeps the bank seal.
Second, the countermeasures to prevent wrong behavior
As the saying goes: the fence is tight, and "wild dogs" can't get in. In order to tighten the fence and reduce or eliminate the drawbacks in the management of monetary funds, we should not only strengthen external supervision according to law, but also establish a complete internal accounting control system to prevent and evaluate all links in the process of monetary funds circulation in advance. The author believes that we should focus on the following four levels:
1. The quality of accountants determines the implementation effect of the internal accounting control system. Personnel quality control is an important part of internal accounting control. Therefore, each unit should, according to its own reality, make specific provisions on the quality of accounting personnel in each position, mainly including ideological conduct, moral cultivation, professional skills and knowledge level. When recruiting accounting personnel, the personnel department of the unit should comprehensively review the education level and work experience of the candidates, especially their ideological and moral cultivation, and if necessary, go to the original work unit or street office to investigate and implement them, grasp the first-hand real information, and use tainted accounting personnel with caution. In addition, we will continue to follow up and observe during the probation period and decide whether to stay or not. After accounting personnel are hired, they should continue to be re-educated, including moral education and professional education.
2. Maintain a good system Each unit should formulate a feasible internal accounting control system for monetary funds, including internal containment system, audit system, inventory system and procedural system, according to the Accounting Law, Internal Accounting Control Standard-Monetary Funds (Trial) and relevant laws and regulations. In the internal containment system of monetary funds, the cost of money and account is the core. It is necessary to clarify the division of labor between cashier and accounting posts. The cashier is responsible for receiving and paying cash and bank deposits. In addition to registering cash and deposit journals, they shall not be responsible for auditing and keeping accounting files and registering income, expenses, claims and debts. Accounting posts should be rotated in a planned way, and so on. In the monetary fund audit system, it is required that the receipt and payment of each monetary fund must be carefully audited by the accountant in charge or the designated accountant to check whether the procedures are complete, whether the figures are correct, and whether the contents are true, reasonable and legal. In the system of checking monetary funds, it is emphasized that monetary funds should be checked regularly and reconciled with banks at least once a month to ensure that the accounts are consistent and the accounts are consistent. In the collection and payment of monetary funds, reasonable and legal original vouchers must be filled in or obtained, and they can only be used as the basis for compiling accounting vouchers and registration books after being examined and approved by relevant personnel.
3. seal the bill. All units should strengthen the management of bills related to monetary funds, clarify the responsibilities, authorities and procedures for the purchase, storage, use, endorsement, transfer and cancellation of various bills, and prevent the loss and misappropriation of blank bills. At the same time, it is necessary to strengthen the management of bank seals, and it is strictly forbidden for one person to keep all the seals needed for payment. It is forbidden to sign the bill without approval.
4. Do a good job in supervision. All units should establish monetary fund supervision and inspection institutions, clarify the responsibilities and powers of inspectors, conduct regular and irregular inspections, and do a good job in the implementation of various systems. The contents of its supervision and inspection mainly include: whether the positions and personnel settings related to the monetary fund business meet the requirements; Whether the implementation of the monetary fund authorization examination and approval system is in place; Whether there are loopholes in the custody of various seals and bills. The problems found in the supervision and inspection shall be reported to the person in charge of the unit in time, requiring correction and improvement.