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一、统一收支凭证。根据财务大检查和审计情况表明,当前一些单位还不同程度地存在着收支凭据不统一。一方面,给违法乱纪者以可乘之机,另一方面,凭证不规范,既不符原始凭证要素要求,又不利于会计凭证的装订,更不利于会计档案达标升级的考核。因此,各行政事业单位应使用国家统一颁发的票证。企业单位应统一使用税务部门发放的各项票证和财政部门颁发的非营业性收费收据。凡是使用非有权机关规定的票据或其他白条,一律不能视为原始凭证,各级财会部门有权拒绝报销。
First, a unified income and expenditure documents. According to the financial inspection and audit shows that some units are still varying degrees of existence of receipts and disbursements are not unified. On the one hand, to the lawbreakers who can take advantage of the machine, on the other hand, irregular vouchers, neither the original voucher elements required, but also not conducive to the binding of accounting documents, but also not conducive to the upgrading of the accounting records of the assessment. Therefore, all administrative units should use the unified national issuing of tickets. Business units shall uniformly use the various tax bills issued by the tax authorities and the non-commercial revenue receipt issued by the financial department. All the notes or other white tapes used by non-authorized institutions shall not be regarded as original vouchers, and the accounting departments at all levels shall have the right to refuse reimbursement.