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财务报销是企业或企事业单位的工作人员,将在业务活动中所发生的经济支出原始凭证到财务部门核销的一种手续。它是会计核算中的第一步,也是很关键的一步。其中涉及到的原始票据是会计核算的第一手资料,这些资料的真实性、合法性、准确性和完整性是保证会计信息真实性的前提。从业务发生至报销这一过程中涉及人员较多,且各层次人员素质不同,所以在报销时难免会存在各种各样的问题。本文作者认真分析了在工作实践中发现的问题及成因,提出了改进意见。
Financial reimbursement is a formality of the verification of the financial department by the staff of enterprises or enterprises and institutions and the original vouchers of economic expenditures incurred in the business activities. It is the first step in accounting, but also a very crucial step. The original bills involved are the first-hand information of accounting. The authenticity, legality, accuracy and completeness of these materials are the preconditions to ensure the authenticity of accounting information. From the business to reimbursement involved in this process more staff, and the quality of personnel at all levels, so the reimbursement will inevitably exist a variety of problems. The author carefully analyzes the problems and causes found in the work practice and puts forward some suggestions for improvement.