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原始凭证是反映和记录经济业务已经发生的书面证明,也是明确经济责任,并用作记账的原始依据,它是会计核算的重要资料。会计实务中,对原始凭证的真实性、合法性的鉴别与审核,是确保会计核算质量的一项重要基础工作。本文在实践、教学中,按照“要素性”审核、合法性审核、真实性审核的3个步骤,总结、归纳了鉴别虚假原始凭证追真去伪的9种方法:1.从“要素”是否完备中看真伪在确认原始凭证是否是财政、税务部门允许使用的发票、收据、车船票以及内部自制凭证等反映经济业务发生的书面证明的有效性基础上,根据“会计基础工作规程”规定,无论从内部或外部取得的原始凭证,除必备的附加条件外,还应对其进行基本要素构成的完备性审查,即审查凭证的名称,填制凭证的日期和编号,接受单位的名称,经济业务内容、数量、单价和金额,填制凭证单位的名称以及经办人的签名并盖章等。
The original voucher is a written proof that reflects and records the occurrence of economic business. It is also a clear economic responsibility and is used as the original basis for accounting. It is an important accounting information. Accounting practice, the authenticity of the original certificate, the identification and verification of legitimacy, is to ensure the quality of accounting accounting is an important basis. In practice and teaching, we summarize and summarize 9 ways of identifying false original documents in pursuit of falsehood according to the three steps of “elementality ” examination, legitimacy verification and authenticity examination: 1. From “ Elements ”is complete or not to see the authenticity of In the confirmation of whether the original document is financial, the tax department allows the use of invoices, receipts, train tickets and internal self-evidence, etc. reflect the effectiveness of written proof of economic operations, based on the“ accounting Basic Working Procedures ”stipulates that, with the exception of the necessary additional conditions, a thorough examination of the basic elements of the original vouchers, ie the name of the voucher to be reviewed, the date and number of the voucher filled in, shall be made, irrespective of the original vouchers obtained from internal sources or external sources , Accept the name of the unit, economic business content, quantity, unit price and amount, fill in the name of the certificate unit and the signature and seal of the manager.