《会计基础工作规范》（以下简称“规范”）第四十八条第二款规定“从外单位取得的原始凭证，必须盖有填制单位的公章；从个人取得的原始凭证，必须有填制人员的签名或者盖章”，在《关于＜会计基础工作规范＞的说明》（以下简称“说明”）中又作了说明。笔者认为这些规定不够? The second paragraph of Article 48 of the “Code of Practice for Accounting Standards” (hereinafter referred to as “the Code”) stipulates that “the original vouchers obtained from the outside agencies must be stamped with the official seal of the filling units; the original vouchers obtained from the individuals must be filled in The signature or seal of the staff member ”is described in the“ Explanation of the Basic Accounting Practice ”(hereinafter referred to as the“ Explanation ”). I think these provisions are not enough?