原始凭证是保证会计资料真实性、完整性最基本的原始凭据,正确取得和使用原始凭证对严肃财经纪律、加强会计核算具有重要的作用。但在实际工作中,由于经办人员缺乏对会计业务的了解,所取得的原始凭证或多或少存在一些不完善的地方,有的日期或购款单位漏填,有的单价或数量空缺,凡此种种;这对加强会计核算与监督增加了不少的困难。对此,笔者认为需要认真做好以下几项工作加以规范:一是加强《会计法》的宣传。可以采用集 The original voucher is the most basic and original voucher to ensure the authenticity and completeness of the accounting data. Correctly obtaining and using the original voucher plays an important role in serious financial and economic discipline and strengthening accounting. However, in actual work, due to the lack of understanding of the accounting business by handling personnel, the original vouchers obtained have more or less imperfect places, some of the dates or purchase units are missing and some of the unit price or quantity is vacant, All these have increased the difficulties in strengthening accounting and supervision. In this regard, I believe that the need to seriously do the following several work to regulate: First, to strengthen the “Accounting Law” publicity. Can be used set