预算拨款凭证是各级财政部门对各用款单位开具的付款凭证。它既是总预算会计的支出凭证、又是国库各专业银行和用款单位的收付款凭证 ;既是为了正确地分类记录预算资金收支活动的原始凭证、又是反映各项经济业务发生情况和明确经济责任的书面证明 ;同时也是登记帐簿的依据和监? The budgetary appropriation voucher is the voucher issued by the financial departments at all levels for each payment type unit. It is both a voucher for the total budget accounting and a receipt and payment voucher for various specialized banks and units in the treasury. It is not only the original vouchers for correctly categorizing and recording budgetary receipts and payments of funds, but also reflects the occurrence of various economic businesses and clarification Written proof of economic responsibility; is also the basis for registering books and supervision?