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原始凭证又称原始单据,是在经济业务发生或完成时取得的文字凭证,用以记录、证明经济业务已经发生或完成的原始客观证据。原始凭证是行政事业单位进行会计处理最基本的依据,原始凭证审核是高校财务的基础工作之一。把好原始凭证审核关,对堵塞财务管理的漏洞、防止国有资产流失、规范会计核算以及提高会计信息质量有着非常重要的影响。
The original voucher, also called the original voucher, is a text voucher obtained at the time of the economic operation or completed to record and prove the original objective evidence that the economic business has taken place or completed. The original voucher is the most basic basis for accounting treatment carried out by the administrative institution, and the examination of the original voucher is one of the basic work of university finance. The examination and verification of the original vouchers has a very important influence on the loopholes in blocking financial management, preventing the loss of state assets, regulating accounting and improving the quality of accounting information.