《会计基础工作规范》规定 ,对原始凭证必须严格审核和监督 ,要求业务经办人、证明人、经办单位领导人等有关责任人签章完整。这是防止会计核算差错和有关人员舞弊 ,提高会计信息质量 ,实行从源头控制的第一道环节。但是 ,笔者在咨询服务中 ,发现不少企业的财会部门对直接从银 The Basic Accounting Standards stipulate that the original vouchers must be strictly examined and supervised, and the relevant responsible persons such as managers, certifiers and leaders of the handling units must be signed and sealed. This is to prevent accounting errors and related personnel fraud, improve the quality of accounting information, the implementation of the first link from the source control. However, the author in the advisory services, found that many enterprises of the accounting department directly from the silver