鄉(xiāng)鎮(zhèn)財(cái)政收支中常見問(wèn)題

1、鄉(xiāng)鎮(zhèn)財(cái)政收支中常見問(wèn)題賬務(wù)處理問(wèn)題賬務(wù)處理問(wèn)題................................................................................................................3一、不依法設(shè)置會(huì)計(jì)賬簿..........................................3二、私設(shè)會(huì)計(jì)賬簿......................

2、..........................3三、未按規(guī)定登記會(huì)計(jì)賬簿........................................3四、隨意變更會(huì)計(jì)處理方法........................................4五、原始憑證不合規(guī)..............................................4六、未嚴(yán)格實(shí)行支出“一支筆”審批制度.............

3、...............4七、賬賬、賬證、賬實(shí)不符........................................5八、記賬憑證與原始憑證不符......................................5九、記賬憑證未附借款借據(jù)........................................5十、將不同內(nèi)容和類別的原始憑證匯總填制在一張記賬憑證上..........6十一、原始憑證無(wú)

4、經(jīng)辦人員的簽名或者蓋章..........................6十二、自制原始憑證無(wú)領(lǐng)導(dǎo)或指定人員簽名或蓋章....................6十三、發(fā)票明細(xì)未作為原始憑證附件裝訂............................7十四、涂改、挖補(bǔ)原始憑證........................................7十五、未按照規(guī)定定期結(jié)賬...........................

5、.............7十六、超范圍使用（開具）資金往來(lái)結(jié)算票據(jù)........................8財(cái)政收支問(wèn)題財(cái)政收支問(wèn)題................................................................................................................8十七、亂收費(fèi)..............................

6、......................8十八、私設(shè)“小金額”............................................9十九、擅自處置國(guó)有資產(chǎn)..........................................9二十、截留預(yù)算收入.............................................10二十一、坐支非稅收入......................

7、.....................10二十二、改變用途使用專項(xiàng)資金...................................11二十三、滯留財(cái)政支農(nóng)資金.......................................11二十四、財(cái)政支農(nóng)資金設(shè)置賬外賬和私存私放.......................11二十五、截留、挪用一事一議財(cái)政獎(jiǎng)補(bǔ)資金.........................12賬務(wù)

8、處理問(wèn)題一、不依法設(shè)置會(huì)計(jì)賬簿（如：未按規(guī)定的種類、形一、不依法設(shè)置會(huì)計(jì)賬簿（如：未按規(guī)定的種類、形式及要求設(shè)置固定資產(chǎn)明細(xì)賬、往來(lái)明細(xì)賬等）式及要求設(shè)置固定資產(chǎn)明細(xì)賬、往來(lái)明細(xì)賬等）《中華人民共和國(guó)會(huì)計(jì)法》第三條“各單位必須依法設(shè)置會(huì)計(jì)賬簿，并保證其真實(shí)、完整”?！稌?huì)計(jì)基礎(chǔ)工作規(guī)范》（財(cái)會(huì)字〔1996〕19號(hào)）第五十六條“各單位應(yīng)當(dāng)按照國(guó)家統(tǒng)一會(huì)計(jì)制度的規(guī)定和會(huì)計(jì)業(yè)務(wù)的需要設(shè)置會(huì)計(jì)帳簿。會(huì)計(jì)帳簿包括總帳、明細(xì)帳、日記帳和其他輔助性帳簿

9、”。二、私設(shè)會(huì)計(jì)賬簿（如：部分賬簿未按規(guī)定納入法定二、私設(shè)會(huì)計(jì)賬簿（如：部分賬簿未按規(guī)定納入法定賬冊(cè)統(tǒng)一核算）賬冊(cè)統(tǒng)一核算）《中華人民共和國(guó)會(huì)計(jì)法》第十六條“各單位發(fā)生的各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)應(yīng)當(dāng)在依法設(shè)置的會(huì)計(jì)帳簿上統(tǒng)一登記、核算，不得違反本法和國(guó)家統(tǒng)一的會(huì)計(jì)制度的規(guī)定私設(shè)會(huì)計(jì)帳簿登記、核算”。三、未按規(guī)定登記會(huì)計(jì)賬簿（如：會(huì)計(jì)賬簿記錄發(fā)生三、未按規(guī)定登記會(huì)計(jì)賬簿（如：會(huì)計(jì)賬簿記錄發(fā)生錯(cuò)誤或者隔頁(yè)、缺號(hào)、跳行時(shí)的方法更正）錯(cuò)誤或者隔頁(yè)、缺號(hào)