鉴别虚假原始凭证的方法

• 作 者: 吴新民
• 机 构: 江西省南城县财政局,
• 出 处: 预算管理与会计
• 发表日期: 2002年02期
• 关键词: 原始凭证 去伪 支付款项 审批人 专用章 经办人员 限额发票 南城县 吴新民 附加条件

笔者在实践中,总结归纳了鉴别虚假原始凭证追真去伪的几种方法。其一,从“要素”是否完备辨真伪。在确认原始凭证时,首先看是否符合财政、税务部门的规定。然后,审查其基本要素是否完备即审查凭证的名称,填制凭证的日期和编号,接受单位名称,经济业务内容、数量、单价和金额,填制凭证单位名称,审批

In practice, the author summarizes several ways to identify the original documents falsely chasing pseudo. First, from the “element ” is complete or not authenticity. In the confirmation of the original document, the first look at whether compliance with the provisions of the financial and tax authorities. Then, examine whether the basic elements are complete, ie review the name of the voucher, fill in the date and serial number of the voucher, name of the accepting company, content of the economic business, quantity, unit price and amount, fill in the name of the voucher, approve