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请根据以下内容回答下列各题:2012年3月,某市财政部门对该市一所市属学校2011年的财务收支情况进行例行检查。检查人员在审阅该学校会计报表和账簿等会计资料发现“其他应收款”科目2011年末余额较年初余额大幅上升。检查人员接着调阅了2011年度与“其他应收款”相关的会计凭证,发现2011年度借方发生额有3笔应收账款金额共计20万元,但记账凭证未附原始凭证。检查人员经询问校方得知为解决曾向学校提供过资金赞助的某乡镇企业甲公司的临时资金周转困难,向甲公司临时借出20万元资金,并未收取利息。检查人员又对甲公司进行了调查。经过查阅有关资料,得知甲公司与该学校订有有息贷款协议,甲公司至2011年底以现金方式向学校支付利息1.5万元。检查人员以上述对甲公司检查的结果为基础,对该学校有关人员进行了质询,在上述事实面前,有关人员不得不承认该学校将其向甲公司借款利息存入学校的小金库的事实。请根据该案例完成下列各题。财政部门对该市一所市属学校的财务收支情况的例行检查属于政府监督。因为政府监督主要是指政府财政部门代表国家依据法律法规以及部门的职责权限,对有关单位的会计行为、会计资料所进行的监督检查。政府监督内容包括()。

A.各单位是否依法设置账簿

B.各单位的会计资料是否真实完整

C.个单位的会计核算是否符合法定要求

D.各单位从事会计工作的人员是否具备会计从业资格

答案
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ABCD

解析:本题考核政府监督的内容。其包括:①各单位是否依法设置会计账簿;②各单位的会计资料是否完整;③各单位的会计核算是否符合《中华人民共和国会计法》和国家统一会计制度的规定;④各单位从事会计工作的人员是否具备从业资格。故选ABCD。

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