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《会计法》第十一条规定:“会计机构必须对原始凭证进行审核……”;第十七条又规定:“会计机构、会计人员对不真实、不合法的原始凭证,不予受理;对记载不准确、不完整的原始凭证,予以退回,要求更正、补充。”这两条规定的核心是确保会计核算的依据(即发生会计事项的原始凭证)必须合法、真实、准确和可靠。这也是实行会计督监的重要手段。只有通过严格的审核监督,才能维护党和国家的方针、政策、财经纪律和财会制度的正确执行。
Article 11 of the Accounting Law stipulates: “Accounting institutions must review the original documents ...”; Article 17 further stipulates: “Accounting institutions and accountants shall not accept any original or untrue original documents; The original vouchers with inaccurate and incomplete records shall be returned and corrected and supplemented. ”The core of these two provisions is to ensure that the basis for accounting (that is, the original vouchers on which accounting matters occur) must be legal, truthful, accurate and reliable. This is also an important means of implementing accounting supervision. Only through rigorous examination and supervision can we safeguard the correct implementation of the party’s and the nation’s principles, policies, financial and economic disciplines and the accounting system.