原始凭证是会计核算的原始资料,用以记录经济业务发生或完成情况,是具有法律效力的书面证明,是填制记账凭证和登记账簿的依据,也是税务稽查的重要依据。但是近年来,我们在基层审计中发现,不少单位存在会计原始凭证杂乱,规范管理欠缺等问题。尤其是外来原始凭证的发票、收据五花八门,各行其是,真假 The original voucher is the original data of accounting, used to record the occurrence or completion of economic business, is a legally binding documentary evidence, is filled in accounting vouchers and registration books based on, but also an important basis for tax audits. However, in recent years, we found at the grassroots level audits that many units have problems such as messy accounting vouchers and lack of standardized management. In particular, the original foreign invoices invoices, receipts varied, all their own, true and false