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医院原始凭证是医院财务工作者从事会计核算工作的文字字据和原始资料,它记载着医院经济业务的发生或完成,是财务资料中最具法律效力的文件之一。审核原始凭证是加强会计监督和保证财务信息质量的有效手段,是会计核算工作的起点,如果不重视原始凭证的审核,可能会给医院带来重大的经济损失。因此,应重视对原始凭证内容的审核,保证会计信息的真实性、合理性及合法性。
The hospital original voucher is written and original data that hospital financial workers carry out accounting work. It records the occurrence or completion of the hospital’s economic business and is one of the most legal documents in the financial information. Audit original voucher is an effective means to strengthen accounting supervision and ensure the quality of financial information. It is the starting point of accounting work. If you do not attach importance to the examination of the original voucher, it may bring significant economic losses to the hospital. Therefore, we should attach importance to the audit of the original voucher contents to ensure the authenticity, rationality and legitimacy of the accounting information.