近年来,审核记帐凭证这项程序虽已引起人们的重视,但仍有不少单位认为只要制单人认真复核就行了,没有必要再另由专人去审核。也有不少单位让新手去审核记帐凭证,这样做虽然可以让新手尽快熟悉工作,但因经验不足。往往停留在表面复核,不能对财务开支的真实性、合法性、合理性进一步加强控制。我厂从1977年起就实行由主办会计负责审核记帐凭证的制度,所有记帐凭证先审核后记帐。主办会计填制的记帐凭证则由财务科长进行审核,一切 In recent years, although the procedure of checking and verifying vouchers has drawn people’s attention, there are still many units that think it is necessary to make a sole review by a single person. There is no need to examine another person by hand. There are also many units to allow novices to audit accounting vouchers, although this will allow novices familiar with the work as soon as possible, but due to lack of experience. Often stuck in the surface of the review, not on the authenticity of financial expenses, legitimacy, rationality and further strengthen control. I plant from 1977 onwards implemented by the accounting is responsible for audit accounting voucher system, all accounting vouchers after the first audit record. The accounting voucher filled in by the chief of the finance department will review all things