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记帐凭证的附件是反映经济业务来龙去脉的资料,是对经济业务合法性、合理性和有效性的证明,是填写记帐凭证的依据,同时也是企业内部控制制度的反映。但在日常会计工作中却存在着一些问题: 一是审核、批报手续上不全面; 二是过于繁琐,把不属于会计资料的也作为附件,没有进行取舍
The attachment of the voucher is a reflection of the ins and outs of economic business, a proof of the legitimacy, rationality and validity of economic operations, a basis for filling vouchers, and a reflection of the internal control system of the enterprise. However, in the daily accounting work, there are still some problems: First, the review and approval procedures are not comprehensive; Second, it is too cumbersome, does not belong to the accounting information is also an annex, there is no choice