最近,我们在财务大检查中,发现不少基层企业对空白商事凭证乱丢乱放,管理不严,给一些违法乱纪分子以可乘之机,也给企业造成不应有的损失。如我市某供销社收购站的一个临时工偷去一本收购凭证,在1985年7月收购大蒜头时,先后开了6张收购单据,交给同伙领去收购款888.37元。另有一个供销社的营业员,把柜台上的一本空白销货发票暗地撕下十张,送给一个乡镇企业的采购员,这个采购员用此贪污数千元,该营业员从中受贿300元。还有某农贸部门的化肥仓库,对提货单保管马虎,发货后未及时注销,后被一个船户偷去一张“尿素”提货单,冒领了480斤。以上问题,一些基层企业都不同程度地存在着。针对商事凭证管理不严的情况,为了堵漏防损、健全管理制度,提出如下几点意见:(1)销货发票、收购凭证等由 Recently, in the large financial inspection, we found that many grassroots enterprises littered the blank commercial documents and lax management, giving some illegal and messy elements an opportunity to take advantage of and giving undue losses to the enterprises. For example, a temporary worker of a supply and marketing cooperatives acquisition station in our city stole an acquisition certificate. When purchasing the garlic heads in July 1985, it successively opened 6 purchase receipts and handed over the purchase money to the accomplices of 888.37 yuan. Another sales and marketing agency salesman, the counter on a blank sales invoice secretly torn off ten, gave a buyer of township enterprises, the buyer with the corruption of thousands of dollars, the salesperson bribed 300 yuan . There is also a farmer’s chemical fertilizer warehouse, careless bill of lading custody, not promptly canceled after delivery, was stowed by a ship owner, a “urea” bill of lading, claiming 480 pounds. The above problems, some grassroots enterprises exist in varying degrees. In view of the lax management of commercial documents, in order to plug the loss prevention and improve the management system, put forward the following comments: (1) sales invoices, acquisition vouchers and other