The unforgettable work life is over. Looking back on the work during this period, the existing problems are worth summarizing. It's time to calm down and write a self-inspection report. Do you know the format of the self-inspection report? The following is the self-inspection report of financial revenue and expenditure (5 selected articles) collected by myself, for reference only. Welcome to reading.
Self-inspection report on financial revenue and expenditure 1 Since the beginning of xx, our company has made a serious self-inspection on the basic accounting work of the rubber factory in combination with the actual situation of the rubber factory, and now the self-inspection report is as follows:
I. Financial Revenue and Expenditure
In the process of financial work, the rubber factory sets up accounting books in strict accordance with the provisions of the Accounting Law, and ensures their truthfulness and completeness. Conduct accounting according to the actual business matters of rubber factory, fill in accounting vouchers, register accounting books and prepare financial accounting reports. Strictly implement the relevant national financial laws and regulations, all business matters are registered and accounted in the accounting books set up according to law, and accounting is carried out in accordance with the provisions of the unified national accounting system to ensure the authenticity and validity of the data. When arranging expenditures, we should prioritize and ensure the needs of routine and key expenditures, which not only reflects the actual needs of work, but also considers the possibility of financial resources. According to various departments and tasks, keep pressure, ensure key points, make overall arrangements and make reasonable expenditures when financial resources are possible.
Second, the establishment and implementation of the internal control system of this unit
According to the actual work of this rubber factory, in the process of establishing and implementing the internal supervision and control system, the cash management system was formulated. While establishing and perfecting various systems, relevant personnel strictly abide by these rules and regulations in their work, effectively implement internal supervision and control, ensure the authenticity and integrity of accounting work and the safety of unit property, strengthen the supervision and management of property and materials in this rubber factory, and eliminate all kinds of loopholes:
1. Clarify the responsibilities and authorities of the bookkeeper, approver and handler, so as to separate and restrict each other, so as to clarify the responsibilities, prevent fraud and carry out various business matters in an orderly manner.
2 clear financial revenue and expenditure approval procedures and the authority and responsibility of the approver, standardize the use of all kinds of funds, and improve the efficiency of the use of funds.
3. Make clear the scope and standard of expenditure, take various effective measures to control expenditure and put an end to waste.
Three. Management and use of fixed assets
In order to strengthen the management and use of fixed assets, when purchasing fixed assets, it is reported to Yunnan Company in combination with the actual situation of the factory. After approval, the procurement shall be carried out according to the procurement procedures, and a system for checking accounts, funds and materials shall be established according to relevant regulations. By establishing a sound system, accountants can record, calculate, reflect and check the changes and balances of various properties and funds in time. On the one hand, the balance of relevant property and money reflected in the account books is consistent with the actual deposit; On the other hand, through checking the account book records, accounting vouchers and original vouchers, it is ensured that the accounts are consistent. No fixed assets are not accounted for, and violations such as private use of public property are found.
Fourth, the existing problems
Through self-examination, there are still some shortcomings in financial management and financial work of our Committee. When implementing the internal supervision system and internal control system, the requirements stipulated in the Accounting Law have not been fully met, and the budget management system, financial analysis system and audit system have not been established and improved. In the future, we will further improve this system and implement more effective measures to do this work better.
Self-inspection report on financial revenue and expenditure 2 According to the spirit of the Notice of xx Audit Bureau on Self-inspection and Self-correction of 20xx Annual Financial Revenue and Expenditure, our bureau has made a serious self-inspection on the financial revenue and expenditure of this unit in combination with its own reality, and now the self-inspection report is as follows:
First, improve the organization and strengthen leadership.
In order to ensure the smooth progress of this self-inspection, our bureau set up a self-inspection and self-correction inventory team headed by the discipline inspection secretary, and actively carried out self-inspection and self-correction work.
Second, strict inventory, not going through the motions.
After the establishment of the inventory team, the bureau leaders asked to study the spirit of the document seriously and conduct self-examination against the contents of self-examination. Do not go through the motions and leave no dead ends, and find and solve existing problems in time.
Three, serious self-examination, timely self correction.
In accordance with the requirements of the Notice of xx Audit Bureau on Self-examination and Self-correction of fiscal revenue and expenditure in xx year, our bureau conducted self-examination on the establishment, improvement and implementation of financial discipline and related policies and internal financial management system.
1. All the financial funds of our bureau are used according to the budgetary purposes, and the expenditures are true and compliant.
2, strict management of special funds, earmarking, it is strictly prohibited to intercept, misuse and misappropriation. The reception expenditure of some special funds for work is slightly higher.
3. Non-tax revenue collection is legal and compliant, and there are no arbitrary charges, fines and interception of non-tax revenue.
Financial revenue and expenditure self-inspection report III: Strict financial discipline, strengthening school financial management, and improving the efficiency of the use of education funds. Under the leadership of the president, our college has conducted a serious self-examination on financial management, and now the self-examination is reported as follows:
1. Construction of financial management system: Our school has a sound financial management system, formulated a sound fixed assets management system, and clearly defined the workflow of purchasing, collecting, leasing, disposing and scrapping fixed assets. We have established accounting management system, cash management system and financial management system. The system is on the wall.
2. Accounting team management: the school has a finance office, two part-time financial personnel, and an accounting position, which is managed by the Finance Center of the Town Education Office. Financial personnel have certain professional theoretical literacy and strong business ability, can keep accounts in accordance with relevant financial regulations, use funds reasonably, make accurate and timely statements and have true data.
3. The establishment and operation mode of accounting center and how to divide the administrative power and financial power of the school: the financial room is equipped with necessary computers, printers and other equipment, which can be used normally and realize the digital management of fixed assets; Accurate data and timely input; Main implementation
4. School expenditure management: School expenditure is implemented in strict accordance with the examination and approval system, and the system of examination and approval before handling is implemented. The reimbursement link needs to be signed and approved by the leaders in charge of each department, and all expenses should be charged according to the facts. Strictly implement the government procurement system, and major issues must be passed by all the standing committees and strictly implemented.
5. School asset management: The school has set up special fixed asset management personnel, established and improved internal systems such as asset purchase, acceptance and storage, established a school fixed asset management ledger, regularly organized asset inventory and timely reconciled with the host accountant, and timely reported scrapped and damaged fixed assets. The asset management is strict, and no fixed assets of the school are found to be rented or lent. The safety protection measures are good, and fire prevention, theft prevention, explosion prevention, moisture prevention, dust prevention, rust prevention and moth prevention are well done.
6. School charge management: strictly implement the charge management system, publicize the charge items, post the charge standard at the school gate at the beginning of each semester, and accept the supervision of teachers, students and parents; Unified use of the charge (collection) bills printed by the financial department. After self-examination by the school, there is no phenomenon of independent charging items and raising charging standards.
School leaders attach great importance to this self-inspection work, and fully realize the importance of financial management through the development of self-inspection. In the future, we should standardize basic management, strengthen fund supervision, deepen the connotation of service, and implement all the work of financial management in a down-to-earth manner.
Financial revenue and expenditure self-inspection report 4 I. Development of rectification activities
According to the requirements of the Notice on Comprehensively and Deeply Carrying out the Special Activities for Standardizing the Basic Work of Financial Accounting of Listed Companies in Shenzhen (hereinafter referred to as the Notice) issued by your bureau, as well as the explanations of relevant specific questions in the questionnaire survey and frequently asked questions, our company launched the first phase before xxxx1October 20th,165438+1October 20th. For the problems raised during the visit of Shenzhen Securities Regulatory Bureau, we have made rectification in strict accordance with the requirements. In the rectification of related problems, we consulted the opinions and suggestions of the company's external accounting firm. This rectification is to supervise and follow up the progress of rectification in the form of meetings, emails, on-site inspections, etc., and implement the rectification situation.
Second, the problems found in self-examination and rectification
According to the objectives and requirements of the Notice, the basic work of financial accounting of each company should meet the following requirements:
(a) each company should establish a financial management organizational structure that conforms to the regulations and adapts to the company's own development, so that the post responsibilities are clear, the authorization is clear and reasonable, and incompatible posts are separated and restricted; Financial accounting personnel have relevant professional knowledge and skills, and have accounting qualifications; The company has institutional arrangements for the follow-up education of financial and accounting personnel.
(2) Each company shall, in accordance with the provisions of relevant laws and regulations, establish and improve companies that meet the requirements of the company.
We should constantly improve the financial management and accounting system with its own operating characteristics, and clarify the formulation and revision process of the system and the decision-making procedures that should be fulfilled. The system should include accountability clauses, and clearly define the scope of accountability, specific standards for responsibility identification, punishment measures, accountability institutions and procedures, and accountability should be linked to performance appraisal.
Each company shall establish a management system for persons in charge of finance and accounting, and stipulate the qualifications, responsibilities, authority and assessment of persons in charge of finance and accounting institutions. The management system of responsible persons related to financial accounting shall be reviewed and approved by the board of directors of the company.
(3) Each company shall strengthen the construction and management of its financial information system to ensure its independence, and shall not share the financial information system with the controlling shareholder or actual controller, nor shall it provide the controlling shareholder or actual controller with any authority to inquire and modify the company's financial information system; The company's financial information system should meet the requirements of the relevant provisions of accounting computerization and meet the actual needs of the company; Companies should strengthen the management of users of financial information systems and their rights.
(4) The company should strengthen the standardization of basic accounting work, fill in the documents that meet the requirements, and file the accounting files in time and keep them properly; We should effectively improve the level of accounting and financial information disclosure, and be able to independently prepare consolidated financial statements and notes to the statements; Clear and appropriate accounting policies should be formulated according to the accounting standards for business enterprises and relevant regulations, combined with the characteristics of the company's industry and its own production and operation, and disclosed in detail in the notes to the financial statements. The company's accounting policy should not be replaced by the principled provisions in the accounting standards for business enterprises.
According to the above notification requirements (1), we defined the responsibilities of each post, optimized the workflow and revised and updated it in time according to the business changes of each post, relying on the financial management organizational structure in the self-inspection; Make statistics on the basic situation of accounting personnel of companies in the group, and find out whether accounting personnel are qualified for employment; In June 5438+February of xxxx, the company organized and arranged the "20xx Annual Education and Training Plan of the Finance Department".
According to requirement (2) of the above notice, the company under self-examination has formulated relevant internal systems and articles of association in accordance with relevant laws and regulations such as Listing Rules of Shenzhen Stock Exchange, Accounting Law of People's Republic of China (PRC), Accounting Standards for Enterprises, Basic Work Standards for Accounting, Management Measures for Computerized Accounting, Management Measures for Accounting Files, and Basic Standards for Internal Control of Enterprises. This rectification has supplemented and improved the management system of continuing education for accountants and the management methods of accounting files.
According to the above notification requirements (3), during the self-inspection, the scale of the company developed rapidly, the business model was constantly innovated, the process operation was accelerated, and the construction and management of the financial information system were strengthened. The erp system of the company has been upgraded to UFIDA version 8.9.0, and the operating authority of personnel is strictly controlled by the information department, with clear responsibilities. In order to meet the needs of the company's development, the company added an expense budget module, and adopted the group budget application mode in UFIDA software, including the budget and business reimbursement in Shenzhen, Suzhou and Nanchang. Budget management setting, budget table preparation, budget control analysis and daily reimbursement are all carried out in accordance with the group model. This model is conducive to the centralized management and control of the group, and can independently deploy it systems for budget and reimbursement, which is conducive to daily maintenance and risk management. Contract management module, mainly for equipment, engineering, maintenance, leasing and other large asset contracts, all the processes from signing to payment are managed in erp system, and the fixed asset purchase requisition is printed by the system instead of manual documents, which greatly facilitates the management of the company's asset contracts. Online reimbursement, outsourcing, human resources salary system, supplier management platform and other modules have been put into use.
The problems found in the self-inspection and the specific rectification are as follows:
1. Basic information of financial personnel and institutions
Problems: Some financial personnel have not yet obtained accounting qualification certificates.
Rectification measures: According to the relevant provisions of the Accounting Law and the Accounting Regulations of Shenzhen Municipality on the qualifications of accountants, and the requirements of Article 10 of the Accounting Regulations of Shenzhen Municipality, "Only those who have obtained accounting qualification certificates can engage in accounting work", the company makes statistics on the basic situation of accountants in all companies in the group, reviews the qualifications of accountants, and informs those who have not obtained accounting certificates to pass the examination in the latest cycle, and the personnel department will regard them as follow-up financial personnel.
Rectification results: those who have not obtained accounting certificate passed the qualification examination of accounting certificate in Shenzhen Finance Bureau in June 20xx, and took the examination of accounting computerization in June 65438+February. It is expected that they will obtain the accounting qualification certificate by the end of the year.
2. The normative status of basic accounting work
Existing problems: the transactions within the scope of consolidation are reconciled regularly, and the subsidiary ledger is checked monthly, but the verification is correct and the results are not signed for confirmation.
Rectification measures: further clarify and standardize the post responsibilities of accountants and improve the reconciliation procedures. Since the date of self-inspection of the basic work of financial accounting, the sales accountant has reconciled with Suzhou and Nanchang subsidiaries every month, and completed the reconciliation before 10 of the following month, which has been signed by both parties and has been implemented.
Rectification result: Since xxxx 1 1, the sales accountant has signed and sealed the account internally and continuously supervised the implementation.
3. Fund management and control
There is a problem:
(1). The cashier obtains the bank statements of some banks that have not been delivered by express delivery; (2) Some bank reconciliations have not been reviewed.
Rectification measures:
(1). Clarify the cashier's job responsibilities, strengthen cashier management, replace bank statements obtained from banks with other accountants, check each other and clarify responsibilities;
(2) Supervise and inspect the completeness of the signing and approval procedures of bank statements, and designate a special person to review them. After the bank reconciliation of each account is completed, the summary table will be filled in the bank reconciliation table, and the detailed bank deposit accounts will be checked to prevent the relevant form documents from being omitted.
Rectification results:
(1). The cashier takes the bank statement from the bank, and the accountant of the finance department takes the bank statement from the bank, which has been rectified.
(2) Some bank statements are not rechecked by special personnel, and those that have been rectified shall be rechecked by the person in charge of the finance department and signed for confirmation.
4. Construction and implementation of enterprise financial management system
Existing problems: the company's financial system construction is not perfect, the relevant systems have not been updated, some work processes have been implemented, and no written system documents have been formed.
Rectification measures: The company will improve the relevant financial management system according to the Accounting System for Business Enterprises, Accounting Standards for Business Enterprises, Basic Standards for Internal Control of Enterprises and other relevant laws and regulations, and combine the business characteristics of the company, and solidify the actual implementation system in writing. According to the development and changes of the company's business, timely revise and update relevant systems.
Results of rectification: The management system of continuing education for accountants and the management method of accounting files were supplemented. Follow up and revise according to the facts, further improve the company system construction, and strictly abide by it.
5, the parent company's financial management and control of subsidiaries.
Problem: The company conducts irregular special financial and audit inspections on the funds of its subsidiaries, and the financial and audit inspection materials have not yet formed a clear and fixed system control.
Rectification measures: release the company's relevant audit and financial inspection standard system, and then form a written report on the inspection results of subsidiaries. The recruitment, promotion and transfer of financial personnel of subsidiaries are reviewed by the financial center of the parent company group and implemented after being approved by the general manager of the parent company. The operating expenses of subsidiaries must be approved by the parent company. After the subsidiary fills in the application for approval, it will be transferred to Shenzhen Financial Center for approval, and finally it will be approved by the chairman. The head of the financial department of the parent company monitors and manages the daily funds of the subsidiary company, and the subsidiary company sends the daily statements of bank and cash to the head of the financial department of the parent company, and the head supplements the funds needed for receipt and payment according to the capital application instruction.
Rectification results: The company formulated and issued an internal audit system, and issued a written internal audit inspection report on the special inspection results of subsidiaries. Through rectification, we will further strengthen the management of inspection work, standardize the recruitment process, earnestly fulfill the authority of fund examination and approval, continuously improve the efficiency of financial and audit inspection, and ensure the safety of company assets.
Third, the CSRC patrol raised questions and made rectification.
Shenzhen Securities Regulatory Bureau made an on-the-spot investigation on our company in February of xxxx (12), and inspected the financial system, fund management, financial accounting, internal control, information system and other related issues. In view of the problems raised by the Securities Regulatory Bureau, our company has made thorough rectification as required and achieved good results. The rectification situation is hereby notified as follows:
1. About bill management
Existing problems: the records of check management, registration and collection are incomplete and irregular. Only collection records, no registered purchase records.
Rectification measures: establish bill management registration ledger, and strictly register bill information such as check purchase date, quantity, check number, signer and unit.
Rectification result: bill management has been rectified according to the rectification requirements. Strict bill management, improve the contents of ledger registration, and follow.
2. Cash book and bank journal registration.
Problem: Lack of manual registration of cash books and deposit journals.
Rectification measures: during the self-inspection of special activities, arrange the cashier to supplement the cash and deposit journals, and most of the monthly journals will be supplemented by your bureau during the visit.
Rectification results: Manual cash and deposit journals have been re-entered as required, and subsequent cashiers have strictly followed the requirements.
At the time of registration, the day is clear and the month is closed.
3. The related party and Dong's daily business trip will reimburse the loan.
Question: Related parties, related shareholders, related natural persons, directors, supervisors and senior executives have temporary loans in the company, all of which are temporary loans for daily business trips.
Rectification measures: The company has informed the related parties, related shareholders, related natural persons, directors, supervisors and senior management who borrowed money from the company to immediately return the outstanding daily repayment. The company has issued a special system to prevent major shareholders and related parties from occupying funds, and has been following it.
Rectification result: After the rectification, all the daily business trip loans of related parties and Dong have been reimbursed, and all the loans that have not been reimbursed have been returned to the company.
Four. Long-term mechanism and responsible person for continuous improvement.
Through this special self-inspection and rectification activity of accounting basic work, our company revised and improved the financial accounting process system in time according to the provisions of relevant laws and regulations and combined with the actual situation of the company's own financial management, and established a long-term mechanism to standardize the basic work of financial accounting. The problems existing in the company were deeply analyzed and reflected, and serious rectification was carried out to further improve the company's financial accounting management. In the future, we will continue to study relevant laws, regulations and >; Rules and regulations, strengthen contact with the regulatory authorities, and constantly improve the standard of operation according to law.
Financial revenue and expenditure self-inspection report 5 I. Self-inspection methods
Cash counting is to determine the actual amount of cash on hand through field counting, and then check it with the book balance of cash book to understand the account situation. The inventory of bank deposits is carried out through reconciliation with the bank where the account is opened, that is, the account statement of the unit deposit journal and the bank transfer is checked one by one.
Second, the content of self-examination
1, financial revenue and expenditure management
In the process of financial work, our college strictly follows the provisions of the Accounting Law, abides by financial rules and regulations, defines the management method of "two lines of revenue and expenditure", and is equipped with two financial personnel (accounting and cashier 1). In the daily use of funds, strictly follow the national "Accounting Standards for Administrative Institutions"; When handling financial reimbursement matters, strictly implement the principle of "one pen", and at the same time, financial reimbursement can only be carried out after being signed by the manager, the leader in charge and the dean to ensure its authenticity and legitimacy; Set up accounting books according to law, conduct accounting according to the actual business events of the unit, fill in accounting vouchers and register accounting books. Strictly implement the relevant financial laws and regulations of the state, and all business matters that have occurred are uniformly registered and accounted in the accounting books set up according to law to ensure the truthfulness and validity of the data; In the aspect of accounting computerization, using UFIDA ERP financial software is helpful to standardize accounting work. In asset management, it is necessary to ensure that the accounts are consistent with the goods, especially when purchasing with special funds from the central government, it is necessary to conduct public bidding in strict accordance with the procurement methods of administrative units, and timely and accurately account for the purchased assets.
2. Legal fees and charges
Our hospital collects legal fees in strict accordance with the Measures for the Administration of Legal Fees and the unified provisions of the state, and has not separately formulated charging methods, increased charging items, expanded charging scope, raised or lowered charging standards. The collection of legal fees should be separated from the collection. After determining the specific amount according to the standard of litigation costs applicable to accepting cases, notify the parties in writing to pay the litigation costs; The parties shall pay the fees at the designated bank with the notice of payment issued by the people's court, and take the receipt issued by the bank as the proof of the paid (prepaid) litigation fees, and go to the people's court to receive the special bills for litigation fees. District and township people's courts charge legal fees, but also separate collection from collection. If the litigation fee is inconvenient to be collected by the designated bank, it shall be directly collected by the people's court, and a special bill for litigation fee shall be issued to the parties. The litigation fees directly collected by the people's court shall be paid to the designated bank on a regular basis, and the bills shall be submitted to our hospital. Our hospital strictly manages litigation costs, strictly implements the relevant national rules and regulations, and consciously accepts the supervision and inspection of the financial department at the same level, the auditing department and the people's court at a higher level.
3. Management of the funds involved
Due to the relevant provisions of financial budget management, the budget unit that implements the reform of centralized treasury payment can only open a zero-balance account of the budget unit in the agent bank of centralized treasury payment, and the case execution and temporary deposit of our hospital are not managed by special accounts.
4. Procedures for charging legal fees
Our hospital collects legal fees in strict accordance with the Measures for the Administration of Legal Fees and procedures. The court is only responsible for issuing the notice of charges, and the parties to the case will directly pay the litigation fees to the "special account for the remittance of litigation fees" opened by the financial department at the branches of the Agricultural Bank of China, and the court litigation fees will be turned over to the state treasury in full. Due to the limitation of conditions, some district and township grass-roots courts have not set up agricultural bank outlets within their jurisdiction, and they are collected by the managers and deposited in special accounts.
5. Bill management
The financial office of our college has a special person to manage the bills and register them. The toll collector only receives one bill from the bill manager at a time, and then hands in the old one for a new one. Bill managers should check and write off bills with toll collectors in a certain period, and write off bills in accordance with relevant regulations and finance. The general contribution book for non-tax income shall be stamped with the special seal for finance of the people's court or the special seal for litigation expenses in accordance with the regulations.
Three. Shortcomings and suggestions
Through self-examination, there are still some shortcomings in financial management and legal fees charging in our hospital. In terms of budget management, the budget preparation is not detailed enough and the adjustment is arbitrary. In the future, we should strengthen budget management and pay attention to the feasibility demonstration of preparation. In the business dealings with various units, the settlement is not timely enough, so in the future work, try to use the method of transfer payment and settle the account on the same day. In terms of funds, it is largely restricted by local finance, and the distribution is very random. In terms of daily funds and special funds, there are untimely and insufficient phenomena, and they are often paid centrally at the end of the year, which increases the financial workload.