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原始票据是对经济活动进行反应的重要凭证,对会计核算工作有着不可替代的作用。在会计核算工作进行的过程中,对原始凭证的真实完整性以及其合理合法性进行审核工作的质量高低将会对会计审核工作造成直接性的影响。在进行集中核算之后,单位财务工作的一项重要内容就是对原始凭证的预审,并对其的客观真实性、附件是否完整、票据要素是否齐全等进行判断,这也是财务单位做好票据预审工作的根本。本文主要对行政事业单位支出原始凭证的取得以及审核的过程中应该注意的事项进行了相关的探讨,以供同行参考。
The original bill is an important voucher for responding to economic activities and plays an irreplaceable role in accounting. During the process of accounting work, the quality of the examination of the true integrity of the original documents and their reasonable legitimacy will have a direct impact on the accounting examination and verification work. After conducting centralized accounting, an important part of the financial work of the unit is to pre-examine the original vouchers and judge their objective authenticity, the attachment is complete and the elements of the vouchers are complete. This is also the first step for the financial institutions to do pre-vouchers The fundamental. This article mainly discusses the acquisition of the original vouchers of the administrative institutions and the matters that should be noticed in the process of the audit, so as to provide reference for the counterparts.