当前会计工作存在的主要难点: 一、原始凭证规范难。 一是从市场购买的商品,有的凭证不是税务机关监制的发票。二是有的上级部门向单位收取管理费,不出具财政部门监制的统一收据。三是个别单位有用白条作支出的现象,由于款项已付,领导也只好签字报销。上述支出尽管凭证不规范、不合法,但会计人员很难拒绝。 The main difficulties in the current accounting work: First, the original certificate specification difficult. First, the purchase of goods from the market, some vouchers are not invoices produced by the tax authorities. Second, some superior departments charge management fees to the units, and do not issue uniform receipts produced by the financial departments. Third, the phenomenon of individual units for the use of white for spending, due to the payment has been made, the leadership had to sign the reimbursement. Although the above-mentioned expenses are not standard and illegitimate, accounting personnel find it hard to refuse.