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会计信息的基础在于单位经济活动发生过程中的原始凭证。而原始凭证是一种反映单位实际经济业务的存在和发生的重要会计记录凭证。为单位的会计核算和财务管理提供重要依据。会计人员在工作过程中对单位会计相关的经济业务进行确认、计量以及核算,对原始凭证的审核是会计监督的重要部分。只有强化单位的会计原始凭证的审核,让会计监督的作用得到充分发挥,才能保证会计资料真实、完整、合法。
Accounting information is based on the unit’s economic activity in the original document. The original voucher is an important accounting record that reflects the existence and occurrence of the actual economic operation of the unit. As the unit of accounting and financial management provide an important basis. Accounting staff in the course of their work unit accounting related to the economic business to confirm, measure and accounting, audit of the original certificate is an important part of accounting supervision. Only the auditing of the original accounting documents of the intensified units will give full play to the role of accounting supervisor in order to ensure that the accounting information is true, complete and legal.