原始凭证,是企业记录经济业务、明确经济责任、说明会计事项的原始证据,是会计人员必须重视和抓好的一项基础性工作,也是财务人员发现和堵塞经济漏洞的一个重要关口。因此,加强对原始凭证的管理至关重要。最近,笔者在几个单位作了一些调查,发现原始凭证管理的现状令人担忧:一是用假购货发票、假费用单据、假车船票证和经办人自填白条充当原始凭证,用来报销结帐的情况相当普遍。二是变造凭证、伪造单据、虚报冒领、蓄意作弊的手段十分惊人。三是乱开凭证,乱支乱用,假公济私的行为时有发生。这些问题,损害了国家和企业的利益,为见利忘义的人提供了可乘之机,同时,也给会计的记帐、核算和查帐、内审等工作增加不少麻烦。 Original vouchers are the basic evidence that an enterprise records economic business, clarifies economic responsibilities, and explains accounting matters. It is a basic work that accounting personnel must pay attention to and grasp, and it is also an important juncture for financial personnel to discover and plug economic loopholes. Therefore, it is crucial to strengthen the management of the original vouchers. Recently, the author made several investigations in several units and found that the status quo of the original certificate management is worrying: First, the use of fake purchase invoices, false expense documents, fake car and boat tickets, and operator self-filled white bars serve as original documents. Reimbursement of billing is quite common. Second, the means of altering vouchers, forging documents, falsely reporting false leads, and deliberate cheating are extremely alarming. Third, indiscriminately opening vouchers, indiscriminately using misconduct, and acting in a false manner, often occur. These problems have harmed the interests of the state and the enterprise and provided opportunities for people who have lost sight of their interests. At the same time, they have also added a lot of trouble to accounting, accounting, auditing, and internal auditing of accounting.