《会计法》从法律上赋于了会计人员神圣的职责——“会计机构、会计人员对不真实、不合法的原始凭证，不予受理；对记载不准确、不完整的原始凭证，予以退回，要求更正、补充；会计机构。会计人员对违法的收支，不予办理；会计机构、会计人员认为是违法的收支，应当制止和纠正 The “Accounting Law” legally assigns the sacred duty of accountants - "accounting agencies and accountants refuse to accept untruthful or illegitimate original vouchers, and return the original vouchers with inaccurate and incomplete records , Requiring corrections and supplements; accounting institutions. Accounting personnel shall not handle illegal revenues and expenditures; accounting institutions and accounting personnel shall consider that they are illegal revenues and expenditures, and shall stop and correct them