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我国会计制度及会计基础工作规范规定,会计人员应当根据审核无误的会计凭证登记会计账簿。照此要求,只有审核后的记账凭证才能记账,而且,制证人和审核人不能是同一个人(要分别签章)。但是,笔者在调研中发现,多家实施 ERP 的企业采用的标准记账流程是:凭证制作完毕(包括集成凭证),系统保存记账凭证时自动记账(登记账簿),记账前不需再经另一个会计人员对记账凭证进行审核签章,
China’s accounting system and accounting standards work regulations, accounting staff should be based on the audit of accounting documents without error accounting books. According to this requirement, only the verified vouchers can be recorded, and the witness and the auditor can not be the same person (to be individually sealed). However, the author found in the survey, a number of enterprises implementing ERP standard accounting process is: the voucher is completed (including integrated vouchers), the system automatically save the vouchers (books), not before After another accounting staff to verify the accounting vouchers signed,