笔者在一些单位财务检查中发现,单位原始凭证经手人签字仍然用蓝色墨水书写,时间较长的票据已经发黄。业内专家认为,经手人可以用蓝色墨水签字,即将于2015年7月1日实施的《会计档案管理办法》也没有对报销单据签字用何种颜色笔书写作出明文规定。笔者认为,即使法律没有对报销单据签字问题作详细规定,但是从会计原始凭证档案管理的角度来看,报销单据签字也应用黑色笔 The author found in some units of financial inspection, the unit original voucher signature is still written in blue ink, longer notes have been yellow. Industry experts believe that handlers can use blue ink to sign, about July 1, 2015 implementation of the “Accounting File Management Measures” nor the reimbursement of documents signed by what color pen writing to make clear provisions. The author believes that even if the law does not specify the issue of reimbursement documents signed, but from the perspective of accounting original document file management point of view, reimbursement documents signed also use a black pen