按照《会计人员工作规则》规定,会计人员在处理会计凭证,办理会计离职交接手续时,可以签名,也可以盖章。然而在实际工作中,由于只签名不盖章却出现过不少纠纷。如有的单位会计凭证的签章处,不是空白,就是随手用“狂草”书法书写责任人的姓名,他人很难辨认。还有的只签一个姓,遇到重姓现象或时间长了,就难免出错。笔者建议:会计人员在处理会计凭证时,一律不用签名方式,《会计人员工作规则》及会计教科书应作相应修改。会计人员及主管人员都应刻制姓名图章,并填写印鉴卡归档。印章遗失应重填印鉴卡,声明原印章 In accordance with the “Accounting Staff Rules” provides that accounting staff in the accounting documents, handle the transfer of accounting separation procedures, you can sign, you can seal. However, in actual work, there have been many disputes because only the signature is not sealed. If any unit of accounting vouchers signed, not blank, is readily used “mad grass” calligraphy to write the name of the person responsible, others difficult to identify. Still others only sign a surname, encountered the phenomenon of surname or a long time, it is inevitable that an error. The author suggests: Accounting staff in the accounting documents, all without a signature, “accounting rules of staff” and accounting textbooks should be amended accordingly. Accountants and supervisors should stamp the name and fill in the seal card archive. Seal missing should be re-filled seal card, the original seal