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在财务审核工作中,由于财务手续不完备,审核审批程序混乱,会计审核流于形式,监督失控现象十分严重。目前,一般都是由领导在窄小透薄的票据上办理财务核销签字手续,文字不标准规范,经济内容和数据计算亦不完整,有的还透印复盖原有的经济内容,发票装订还要占去一定的面积,难以全现原有的面目,给审查监督带来一定困难。为完备财务核销手续,使审批程序规范化,笔者设计了原始凭证报销封面(原始凭证财务审批单)。
In the financial audit work, due to the incomplete financial procedures, the audit approval process is confusing, accounting audits are in the form, and the supervision is out of control is very serious. At present, leaders are generally required to apply for financial verification and signing procedures on narrow and thin bills. The text is not standardized and the calculation of economic content and data is incomplete, and some of them cover the original economic contents and invoices. Stapling also takes up a certain amount of area, making it difficult to present all the original features and bring certain difficulties to the inspection and supervision. In order to complete the formalities for financial verification and verification and to standardize the examination and approval procedures, the author designed the cover of the original document reimbursement (primary certificate financial approval form).