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我们在会计工作达标检查时,发现不少单位对托收结算的水电费、邮电费、煤气费等原始凭证,交纳税金凭证和铁路运费凭证没有经手人和批准人签章。这种做法不妥,因为报销履行签章手续,不仅是明确经济责任、堵塞漏洞的一种手段,而且也是单位领导人掌握计划、预算执行情况的一种方法。因此笔者建议,对于报销的所有原始凭证(除银行结算凭证外),都应履行签章手续。 (苗秀疆)
When we checked the compliance of accounting work, we found that many units did not sign the stamps of the operators and the approvers on the original vouchers for utilities, postal and telecommunications fees, gas fees, and other tax vouchers and railway freight vouchers. This is not a proper approach because the formalities of signature and reimbursement of reimbursements not only serve as a clear measure of economic responsibility and a loophole in blocking up the loopholes, but also as a way for leaders of the units to grasp the implementation of the plans and budgets. Therefore, I suggest that for all original documents reimbursement (except for bank settlement vouchers), should perform signature procedures. (Miao Xiujiang)