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行政事业单位在会计处理过程中,原始凭证往往存在形式上不规范、内容上不真实等现象,财务审核形同虚设。为了正确地反映和监督行政事业单位的各项经济业务,确保会计资料真实、准确、合法,我们应当对原始凭证予以规范,以保证财务信息真实准确、合理合法。
In the process of accounting treatment, the administrative institutions often have the appearance of non-standard and unrealistic contents on the original vouchers, and the financial examination is of no use. In order to correctly reflect and supervise various economic activities of the administrative institutions and ensure that the accounting information is true, accurate and legitimate, we should standardize the original vouchers to ensure that the financial information is truthful, accurate and lawful.