会计凭证是记录经济业务、明确经济责任的书面证明 ,是登记帐簿的依据。任何一项经济业务 ,都应当取得或填制会计凭证 ,只有根据正确合法的会计凭证 ,才能正确地记帐 ,才能正确地反映一个事业单位正常的业务情况。会计凭证分为原始凭证和记帐凭证两类 ,然而各事业单位的财务部 Accounting documents is a record of economic operations, a clear proof of economic responsibility, is the basis for registering books. Any economic business should obtain or fill in accounting vouchers, and only correct and legal accounting vouchers can be properly accounted for in order to correctly reflect the normal business conditions of a public institution. Accounting documents are divided into two types of original vouchers and vouchers, however, the financial department of the institutions