对 账 的 内 容 及 作 用摘 要在会计工作中，对账是确保会计信息质量、降低会 计舞弊风险的一项重要措施。对账是会计核算中非常重要的环 节。但是，由于大部分企业对会计对账的重要性认识不够，导 致在实际操作中不能按照必要的程序以及科学的方法进行对账，敷衍了事，那么就很难从中发现问题，分析问题，进而提出解决方案。本文从内容和作用两个不同的角度对会计对账进行分析。关键词：对账，内容，作用The Reconciliation content and RoleABSTRACTNow, In accounting work, reconciliation is an important measure to ensure the quality of accounting information and reduce the risk of fraud. Reconciliation is a very important part of accounting. However, since most enterprises do not know enough about the importance of accounting reconciliation, it is impossible to reconcile the necessary procedures and scientific methods in practice, and it is difficult to find problems and analyze problems. Propose solutions. This paper analyzes accounting reconciliation from two different perspectives of content and role.KEY WORDS: reconciliation, content, role目 录前 言............................................................................................1第1 章 对账的内容...................................................11.1 账证核对..................................................................11.2 账账核对..................................................................21.3 账实核对..................................................................31.4 账表核对..................................................................3第2 章 与对账相关的其它问题..............42.1 对账的环境.......................................................42.2 对账结果的备查制度.............................4第3 章 对账的作用...................................................63.1 有助于企业防范风险.............................63.2 有助于企业编制现金收支计划63.3 有助于企业检查其财务制度的有效性...................
