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我曾在1982年《财会通讯》第10期浅谈了原始凭证的历史作用,题目是《论原始凭证的历史价值》,文章侧重讲述查帐的基本要领和保管好会计记帐的原始凭证的必要性.本文再就建立健全必要的规章制度,进一步加强原始凭证管理的问题,谈谈粗浅的看法. 在经济管理进入电子时代的今天,基础数据是电脑管理计算的输入信号,原始数据的正确、完整、真实,尤为重要.切实管理好原始凭证(包括盖章的空白支票和发货票),既能消除隐患,又能对事后检查疑难问题提出铁证.过去,我县在财经大检查中,立案审查的各种经济案件多是依据有法律效力的原始凭证来核对、鉴别定案的.就是原始凭证不健全的(毁、换、残、丢)的案件,通
I talked about the historical role of the original voucher in the 10th issue of the Accounting Newsletter, 1982, entitled “On the Historical Value of the Original Voucher”. The article focuses on the basic essentials of checking and keeping the original voucher of accounting bookkeeping Necessity.This article again on the establishment and improvement of the necessary rules and regulations to further strengthen the original voucher management problems, to talk about the superficial view.In the era of economic management into the electronic age, the basic data is the computer management input signal, the original data is correct , Complete, true, is particularly important.Active management of the original voucher (including the seal of the blank check and invoice), both to eliminate hidden dangers, but also to post-mortem examination of the difficult issues presented evidence.In the past, my county in the financial inspection , The various economic cases filing cases are mostly based on the original documents with legal effect to verify and identify the case is the case of the original voucher is not perfect (destroy, change, residual, lost)