Answer: The person in charge of the unit is responsible for the accounting work of the unit and the authenticity and completeness of the accounting data.

Q: What are the rules for signing financial accounting reports?

Answer: The financial and accounting report shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); Units with a chief accountant must also be signed and sealed by the chief accountant. The person in charge of the unit shall ensure that the financial and accounting reports are true and complete.

Q: What is the content of the internal accounting supervision system?

Answer: (1) The responsibilities and authorities of bookkeepers, approvers of economic and business matters and accounting matters, managers and property custodians should be clear, separated and restricted from each other; (2) The procedures for mutual supervision and restraint in the decision-making and implementation of major economic and business matters such as major foreign investment, asset disposal and fund allocation are clear; (three) the scope, duration and organizational procedures of property inspection should be clear; (4) The methods and procedures for regular internal audit of accounting data shall be clear.

Q: What qualifications are required for accountants?

A: Personnel engaged in accounting work must obtain the qualification certificate of accounting practice. As the person in charge of the accounting institution (accounting supervisor) of the unit, in addition to obtaining the qualification certificate of accounting practice, he should also have the qualification of professional and technical positions above accountant or have been engaged in accounting work for more than three years.

Q: What legal responsibilities should the unit bear for illegal accounting behavior?

A: Anyone who violates the provisions of the Accounting Law and commits any of the following acts shall be ordered by the financial department of the people's government at or above the county level to make corrections within a time limit and may be fined between 3,000 yuan and 50,000 yuan; The directly responsible person in charge and other directly responsible personnel may be fined between 2,000 yuan and 20,000 yuan; Those who belong to national staff shall also be given administrative sanctions by their units or relevant units according to law.

(1) Failing to set up accounting books according to law;

(2) setting up accounting books without permission;

(3) Failing to fill in or obtain the original vouchers in accordance with the provisions, or the original vouchers filled in or obtained are not in conformity with the provisions;

(four) according to the unaudited accounting vouchers to register the accounting books or the registered accounting books do not meet the requirements;

(5) changing the accounting treatment method without authorization;

(6) The compilation basis of financial and accounting reports provided to different users of accounting data is inconsistent;

(seven) failing to use accounting records or functional currency in accordance with the provisions;

(8) Failing to keep accounting data in accordance with regulations, resulting in damage or loss of accounting data;

(nine) failing to establish and implement the internal accounting supervision system of the unit in accordance with the provisions, or refusing to carry out supervision according to law, or failing to provide relevant accounting information and relevant materials truthfully;

(10) The appointment of accounting personnel does not conform to the provisions of this Law.

If one of the acts listed in the preceding paragraph constitutes a crime, criminal responsibility shall be investigated according to law.

Q: What are the requirements for the original documents?

Answer: The contents recorded in the original vouchers shall not be altered; If there is any mistake in the original voucher, the issuing unit shall reissue the certificate or correct it, and the correction place shall be stamped with the seal of the issuing unit.

Q: What will be done if the units and individuals under investigation/inspection do not cooperate with the financial investigation/inspection of the financial department?

A: When the financial department conducts a financial investigation or inspection according to law, the units and individuals under investigation and inspection shall cooperate and truthfully reflect the situation, and shall not refuse, obstruct or delay. In violation of the provisions, it shall be ordered to make corrections within a time limit. If no correction is made within the time limit, if the directly responsible person in charge and other directly responsible personnel belong to national civil servants, they shall be given a warning, demerit or gross demerit; If the circumstances are serious, demotion or dismissal shall be given.

Q: How to deal with financial irregularities of units or individuals under investigation/inspection?

A: The financial department and audit institutions should order the units or individuals under investigation or inspection to stop financial violations. Refusing to implement, the financial department may suspend the financial allocation or stop the allocation of funds directly related to financial violations, and shall be ordered to suspend the use of funds that have been allocated.

Q: What should I do if I open a bank settlement account without the approval of the financial department?

A: If state organs and their staff violate the relevant state regulations on account management and open and use accounts in financial institutions without authorization, they shall be ordered to make corrections, adjust relevant accounting accounts, recover relevant financial funds, confiscate illegal income, and cancel the accounts opened without authorization according to law. Give a warning or informed criticism to the unit. Demote the directly responsible person in charge and other directly responsible personnel; If the circumstances are serious, they shall be dismissed or expelled.

The opening, alteration and cancellation of the bank account of the budget unit shall be subject to the financial approval and filing system.

10 q: how to deal with illegal cash distribution, purchase of various co-branded cards, supermarket cards and tokens? For the welfare of employees?

Answer: The main leaders, leaders in charge and persons directly responsible for violating the regulations shall be dismissed according to the organizational procedures first, and then the responsibilities shall be investigated according to the party discipline and relevant laws and regulations (applicable to units that are included in the scope of implementation of the Civil Service Law and managed according to the Civil Service Law, and other institutions that are funded by the fiscal budget or government non-tax revenue). It is strictly forbidden to issue bonuses, benefits and allowances without authorization in the name of improving the welfare of employees in this unit.

1 1Q: how to deal with illegal public funds travel in the form of travel expenses?

A: It shall be ordered to make corrections, adjust relevant accounting accounts, recover relevant financial funds, and return illegal income within a time limit. Give a warning or informed criticism to the unit. The directly responsible person in charge and other directly responsible personnel shall be given disciplinary sanctions for gross demerits; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, they shall be dismissed.

Official visits without substantive content and clear purpose are strictly prohibited.

12 q: how to deal with the increase in conference fees due to false reports?

A: It shall be ordered to make corrections, adjust relevant accounting accounts, recover relevant financial funds, and return illegal income within a time limit. Give a warning or informed criticism to the unit. The directly responsible person in charge and other directly responsible personnel shall be given disciplinary sanctions for gross demerits; If the circumstances are serious, demotion or dismissal shall be given; If the circumstances are serious, they shall be dismissed.

The conference organizer shall not falsely report or impersonate the conference fee. Conference fees shall not be included in various expenses unrelated to the conference.

13 q: what if the project budget is not adjusted according to the regulations?

A: It is ordered to make corrections within a time limit, recover relevant funds, and adjust relevant budget subjects and budget levels. Give a warning or informed criticism to the unit. Give warning, demerit or gross demerit to the directly responsible person in charge and other directly responsible personnel; If the circumstances are serious, demotion shall be given; If the circumstances are serious, he shall be removed from his post.

Once the departmental budget is issued, it shall not be changed at will. If it is really necessary to adjust due to the special circumstances foreseen by the accident, the municipal departments and subordinate units must handle the departmental budget adjustment procedures according to the prescribed procedures in combination with the budget implementation.