原始凭证是反映经济业务最基本的依据,也是明确经济责任的书面证明。但很多人缺乏财务方面的知识,在会计工作中,经常会出现不合规的原始凭证,这直接影响到会计资料的真实性、完整性和合法性。因此,提高不合规原始凭证的鉴别力,显得相当重要。一般不合规原始凭证常表现为以下形式:一、伪造、涂改的原始凭证伪造、涂改凭证要素,即涂改日期、摘要、单价、数量、金额等,或涂改内容、伪造印鉴、冒充签名等手法,来伪造原 The original voucher is the most basic basis for reflecting the business of the economy and a written proof of the economic responsibility. However, many people lack the financial knowledge. In the accounting work, irregular original documents often appear, which directly affects the authenticity, completeness and legitimacy of the accounting data. Therefore, it is quite important to improve the discriminatory power of non-compliant original documents. General non-compliance original vouchers often appear in the following forms: First, forged, altered original voucher forged, altered voucher elements, that is altered date, summary, unit price, quantity, amount, etc., or modify the content, forge seals, , To forge the original