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问题
库存账实不符会计有责任吗?
释义
法律分析:
账实不符有各种原因:账错、盘点错了、货物丢失等要查找原因,其次,管账不管物,出现问题最少涉及两个以上的人,所以要分清责任。
法律依据:
《中华人民共和国会计法》 第三条 各单位必须依法设置会计账簿,并保证其真实、完整。存货账实不符,企业账簿上存货核算不真实、不完整,这对工商、财税等职能部门来说,企业的账就是假账,就无实际价值,这给企业经营行为的合法性、依法纳税的自觉遵从度蒙上阴影,给企业带来了负面影响。
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更新时间:2025/2/25 20:17:38