近日,笔者对村级账务进行审计时发现,一些从外单位取得的原始凭证不慎丢失后,有的以白条的形式放在现金保管员的库存中不处理帐务,有的则是用张白纸写明丢失原因后便代替原始凭证记账。这些处理方式都不符合财务会计制度原始凭证是填制记账凭证和登记账簿的依据,是重要的会计核算资料。如果外 Recently, when I conducted audits of village-level accounts, I found that some original vouchers obtained from outside agencies were lost inadvertently, and some were placed in the inventory of cash custodians in the form of white bars and did not handle the accounts. Others used Zhang white paper to indicate the reason for the loss instead of the original voucher. These methods are not in line with the original accounting financial accounting system is to fill accounting vouchers and registration books based on the important accounting information. If outside