原始凭证是会计工作上用来反映经济业务,明确经济责任的书面证明,是编制记帐凭证并据以登记帐薄的依据。由于原始凭证在经济活动和会计核算中的重要作用,利用原始凭证作弊,已是公开的“秘密”,审计、财税部门逢查必有,有的企事业单位和个人利用原始凭证营私舞弊,手段五花八门,已成为经济生活中的“公害”。因此,对原始凭证进行严格的审核和检查,维护国家财经法纪,是国家审计机关、内部审计机构和广大财会人员的重要任务之一。审核人员对原始凭证的审核要熟练地掌握,运用审查的方法、技巧和丰富的实践经验,才能从数以千、万张计的原始凭证中,较准确地发现疑点,跟踪追查,扩大战果。我们在多年的财务审计实践中,积累了一些识别利用原始凭证作弊的手段、方法,并摸索到一些作弊的规律,愿介绍给审计、财会工作同行 The original voucher is a written proof of economic responsibility and clear economic responsibility in the accounting work and is the basis on which the voucher of account is prepared and on which the account book is recorded. Due to the important role of original documents in economic activities and accounting, the use of original documents to cheat is already a public “secret”. Auditing, taxation and taxation departments must make every investigation. Some enterprises, institutions and individuals use the original vouchers for malpractices, Varied, has become a “public hazard” in economic life. Therefore, the strict examination and examination of the original vouchers and the maintenance of the state financial and economic laws and discipline are one of the important tasks of the state auditing organs, internal auditing agencies and the vast majority of financial and accounting personnel. Auditors should skillfully master the examination of the original vouchers and use the methods, techniques and extensive practical experience of censorship to accurately find doubtful points from the original vouchers of tens of thousands and tens of thousands of dollars, trace the tracing and expand the success of the war. In our many years of financial auditing practice, we have accumulated some means and methods for identifying cheating with original documents, and we have found some rules for cheating. We are willing to introduce ourselves to auditing and accounting work.