目前有一种较为普遍的观点 ,认为单位取得的外来原始凭证必须有税务、财政等专门机关的监督监制印章 ,否则便认为是“白票”或“白条” ,是一种不合规的原始票证。笔者认为 ,这种观点有失偏颇 ,脱离财会工作的实际。财会理论界虽然阐明了原始凭证应具备的要素和内容 ,但却没有? At present, there is a more general view that the foreign origin vouchers obtained by the units must have the supervision and seal of the specialized agencies such as the taxation and finance departments, otherwise they are considered “white or white” or non-conforming original vouchers. The author believes that this view is biased, from the actual work of the accounting. Although accounting theory explained the elements and contents of the original vouchers, did they not?