Who is responsible for financial accounting reports?

The main body responsible for the financial accounting report is the person in charge of the unit, that is, the legal representative.

The Accounting Law of the People's Republic of China makes a decision: "The person in charge of the unit shall ensure that the financial accounting report is true and complete. ”

The financial accounting report refers to the summary written document prepared and provided by the accounting department of the unit to reflect the financial status of the unit on a specific date and the operating results, cash flow and owner's equity and other accounting information in a certain accounting period based on the audited accounting books and records and relevant information.

The main body of responsibility is the person in charge of the unit. "The responsible person of a unit" refers to the legal representative of the unit or the principal responsible person for exercising authority on behalf of the unit as provided by laws and administrative regulations. The person in charge of the unit is the main body responsible for the financial accounting report, and there is no reason for a single person in charge to shirk this responsibility.

Who prepares the financial statements?

Financial statements should be made by accountants.

Basic Duties of a Cashier:

In accordance with the provisions of the "financial system", the cashier is mainly responsible for cash and bank deposits, timely and accurate daily records of cash and bank deposits of income and expenditure, and the other is to count the monthly income and expenditure and balance to the accountant, and the figures and vouchers for the accountant are complete and consistent.

Basic Responsibilities of Accountants:

1. Responsible for the preparation of accounting vouchers, auditing, binding and keeping all kinds of accounting vouchers, and registering and keeping all kinds of account books.

2. Prepare accounting statements (balance sheet, profit and loss statement, etc.) on a monthly basis, analyze and summarize, and report to the company's leaders for filing and decision-making.

3.Check cash, receivable (payment) vouchers, and receivable (payment) bills with the cashier in a timely manner to ensure that the number of accounts and bills is clear.

Therefore, the preparation of financial statements should be the responsibility of the accountant.

What does the audit function consist of?

1. Audit function.

2. Economic assurance function: It mainly refers to the corresponding inspection and verification of audit statements or other information by audit institutions and auditors of relevant units. to determine whether its financial situation and operating results are true and valid.

3. Economic evaluation function: It mainly refers to the auditors who review the economic data and economic activities of the corresponding units, and analyze and judge them in detail. While pointing out the problems, it is also necessary to summarize the economy and help it find effective solutions.

Second, the role of auditing.

1. Supervise the financial revenue and expenditure of relevant units and whether the accounting information is true and accurate.

2. Supervise whether the audited unit has complied with the relevant national regulations and laws.

3. Supervise and urge the audited unit to effectively strengthen economic accounting, so as to improve operation and management, and improve economic benefits.

The audit function is still relatively diversified, and in ordinary enterprises and related organizations, audit also plays a huge role, which is helpful for the benign and legal development of the first military industry.

Legal basis: Article 4 of the Accounting Law of the People's Republic of China The person in charge of the unit shall be responsible for the authenticity and completeness of the accounting work and accounting materials of the unit.

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) sign and affix their seals; The unit that sets up the chief accountant must also be signed and sealed by the chief accountant.

The financial accounting report refers to the summary written document prepared and provided by the accounting department of the unit to reflect the financial status of the unit on a specific date and the operating results, cash flow and owner's equity and other accounting information in a certain accounting period based on the audited accounting books and records and relevant information.

The person in charge is the responsible entity for providing financial accounting reports to the outside world. Requiring the relevant responsible personnel of the unit to sign and seal the financial accounting report, this is a procedural measure to urge the relevant responsible person to be seriously responsible for the content of the financial accounting report, if the responsibility is not clear or the main body of responsibility is too much, it will cause the inability to pursue responsibility, and the phenomenon of shirking responsibility between the signing personnel may occur. Signing a financial accounting report is an important procedure for clarifying responsibilities.

According to the revised Accounting Law, the signatories of the financial accounting report include the person in charge of the unit, the person in charge of the accounting work, the person in charge of the accounting institution (the person in charge of accounting) and the chief accountant. Compared with the original "Accounting Law", a new signatory has been added - the person in charge of accounting work.

Taking a company enterprise as an example, the chairman of the board of directors (legal representative), the chief accountant, and the person in charge of the accounting institution (accounting supervisor) should sign the financial accounting report, but the company manager who is responsible for daily operation and management activities does not sign the financial accounting report provided to the outside world, which obviously lacks a very important responsibility link.

In practice, many financial activities and economic business matters are carried out under the command of the company's manager, including some problems such as false accounts in reality, and the company's manager is an important instigator and should bear certain responsibilities for the financial and accounting reports provided to the outside world. The new Accounting Law adds a new signatory to the financial accounting report - the person in charge of accounting work.

Answer]: cThis question assesses the responsible entity of the financial accounting report. According to the provisions of the Regulations on Accounting Reports on Financial Disguises and Stockings, the person in charge of the unit is the main body responsible for the financial accounting report.

Answer]: B Brigade Cover Answer] B

Analysis] This question assesses the main body responsible for China's financial jury accounting report. According to the regulations of China's "Financial Accounting Report Article Luzhen Reform Regulations".

The person in charge of the unit is the main body responsible for the reporting of financial accounting.

<> accounting responsibility is the responsibility of the management and governance of the audited entity for the financial statements prepared and provided, including the selection and application of appropriate accounting treatment methods (i.e., accounting policies and accounting methods), the complete record of various economic matters, the establishment and improvement of the internal control system, the safety and integrity of the property, and the authenticity, integrity and legitimacy of the accounting information.

The importance of accounting responsibility is reflected in ensuring the authenticity and completeness of accounting data, which is the basic requirement for accounting work, and the person in charge of the unit is one of the important factors affecting the authenticity and integrity of accounting data. If the loss of all relevant stakeholders is caused by the distortion of accounting information, the legal responsibility of the corresponding responsible entity will be investigated, and the person in charge of the enterprise and the relevant accounting personnel who provide false accounting information shall bear the corresponding accounting responsibility.

Accounting responsibility and auditing responsibility are two different types of responsibility. It is the accounting responsibility of the audited unit to ensure the authenticity and integrity of the accounting materials, and this responsibility should not be borne by the certified public accountant, nor should it be transferred to the certified public accountant. If a unit's accounting information is seriously distorted, and there are major errors, fraud, or illegal acts in the accounting statements, the person in charge of the unit must first bear the accounting responsibility.

There are also similarities between accounting and auditing responsibilities. The objectives of accounting responsibility and auditing responsibility are the same, and both should provide true and reliable financial and accounting information to the relevant stakeholders and safeguard the legitimate rights and interests of all interested parties. At the same time, accounting responsibility and auditing responsibility reflect and supervise the economic activities of the same accounting entity, and have a consistent objective basis.