原始凭证审核是一项严肃、细致、政策性强的工作。我根据多年的工作实践经验,体会到要准确审核原始凭证,需要注意做到“十审十看”。 一审原始凭证的经济内容(项目),看是否符合计划,预算的要求。 二审原始凭证的经济业务,看是否符合财务,会计制度和有关的开支标准。 三审原始凭证的抬头,看是否是本单位的名称 The original document audit is a serious, meticulous and policy-oriented work. According to many years of practical experience, I realized that to accurately examine the original voucher, you should pay attention to “ten ten judgments.” The first instance of the original document of the economic content (project), to see whether the plan, the budget requirements. Second instance of the original certificate of economic business, to see whether the financial, accounting systems and related expenditure standards. Third trial original certificate of rise, to see if it is the name of the unit