读《广西会计》1990年第12期柳州化肥厂黄保清同志《如何做好库存现金的清查工作》一文,谈到为严格对库存现金的清查工作,提出“凭证编号控制法”,设想由财会部门每一个填制收付凭证的工作人员分别按收入与支出,各按填制凭证顺序多头编号。这一设想似尚有可资商榷之处。本文即拟就此问题谈点源于实践的粗浅意见。会计记帐凭证不论收入、支出和转帐,都应该编号,这是毋容置疑的。会计制度上也有会计记帐凭证要编号的规定,但采取什么方法编号,要不要登记,都没有具体规定,使实践中所采用的方法各异,从事登记的更少之又少。会计记帐凭证是纪录经济业务,明确经济责任,作为记帐依据的重要凭据,是联系原始凭证与帐簿的纽带。正确及时地填制和审核、处理记帐凭证,可以检查、发现各项经济业务是否合理合法,可以保证帐簿纪录真实正确 Reading “Guangxi Accounting” 1990 twelfth Liuzhou Chemical Fertilizer Plant Comrade Huang Baoqing “how to do a good job cash inventory work,” one article, to strict inventory of cash inventory work, put forward the “voucher number control law” envisaged by the accounting department Each filled staff vouchers for receipt and disbursement of income, respectively, according to the order vouchers bucks ID. This assumption seems to be open to question. This article is intended to talk about this issue from the practice of superficial opinion. Accounting vouchers regardless of income, expenditure and transfer, should be numbered, it is beyond doubt. There are accounting rules accounting vouchers to be numbered, but what method number, or not to register, there is no specific provisions to practice in different ways, engaged in registration of fewer and fewer. Accounting accounting voucher is a record of economic business, a clear economic responsibility, as an important basis for billing evidence, contact the original certificate and the book of the bond. Correctly and timely fill and review, processing vouchers, you can check and found that the economic business is reasonable and legitimate, you can ensure that the books record true and correct