“盖章”与“签字”

• 作 者: 江鸣
• 出 处: 财会通讯
• 发表日期: 1981年10期
• 关键词: 会计手续 责任关系 会计工作 办事效率 印章 一毛 假象 有章 可靠性 陈规

一个很小的小事,却经常在会计工作中引起麻烦。我觉得有必要议论一下,以求能够解决。在办理会计结算时,作为一种必要的会计手续,往往需要当事人或经手人盖章或签字作证,借以确认会计事项的发生及经济责任关系。但在实际工作中,是盖章有效,还是签字有效,或两者之一都有效?没有定规。有的单位是“非章不可,借章亦可,签字无效”,这样就免不了为盖章扯皮。

A small trifle often causes trouble in accounting work. I think it is necessary to discuss in order to be able to solve it. In the process of accounting and accounting, as a necessary accounting formalities, often require the parties or agents to stamp or sign the testimony in order to confirm the accounting matters and the relationship between economic responsibility. However, in actual work, is the seal effective, or the signature is valid, or both are valid? There is no rule. Some units are “unscrupulous, borrowers may also sign invalid”, so inevitably for the seal of the buck.