原始凭证是载明经济业务发生和完成情况的书面证明，它是进行会计核算的原始资料和重要依据。财会核算要真实，首先原始凭证的内容要真实。因而要做好会计核算真实性的最重要的、最关键的就是会计人员要对原始凭证进行严格审核。 一、原始凭证审核弱化的主要表现 据笔者从多数 The original voucher is a written certificate that shows the occurrence and completion of economic business. It is the original data and important basis for conducting accounting. Accounting to be true, first of all the original voucher to be true. Therefore, the most important and crucial factor for the authenticity of accounting is that accountants should strictly examine the original vouchers. First, the weakening of the original document review the main performance According to the author from the majority