不可随意出具报销凭证张维嘉报销凭证，也叫原始凭证。它是记录经济业务、明确经济责任的书面证明。按照法律规定，凡是有经济业务活动的单位或部门，包括国家企事业单位、厂矿企业、商店、旅馆等，在发生经济业务时，都有权出具报销凭证。但按会计制度规定，出具报销凭证... Not allowed to issue reimbursement certificate Zhang Wei Jia reimbursement certificate, also known as the original voucher. It is a written record of recording economic activity and specifying economic responsibility. According to the law, all units or departments that have economic activities, including state-owned enterprises and public institutions, factories and mines, shops, hotels, etc., have the right to issue reimbursement vouchers when they have an economic business. However, according to the accounting system, reimbursement certificate issued ...