会计凭证的研究

会计凭证的研究

摘  要: 会计凭证作为会计记账的书面证明，在会计的核算和监督中起着非常重要的作用，但是在目前经济社会中，会计凭证依然存在着很多的问题。本文首先介绍了会计凭证在会计核算和监督中所具有的作用，以及如何填制和审核会计凭证。然后指出在现代经济社会中会计凭证存在着的现实问题，即许多填写不完整、不真实、不合理、不合法的会计凭证仍然被企业当成正规的凭证使用，严重影响会计信息质量。接着从各个方面深刻分析其问题存在的内在原因。最后重点指出可以通过加强原始凭证的管理、完善和健全会计法规制度、提高会计人员素质、建立完善的监督机制等手段来解决会计凭证存在的现实问题。
关键词: 会计凭证；原始凭证；记账凭证

A Study on Accounting Document
 
Abstract: The accounting document, as the writer-proof of accounting, plays an important role in the accounting’s calculating and monitoring . While, in the modern economic society, there are still so many problems in the accounting document’s filling and checking procession. At the beginning, the thesis introduced how to fill and check the accounting document and its function in the calculating and monitoring. And then, it pointed out we still have many realistic problems about accounting document in the modern economic society. That is to say, there are several incompletely, unreal, unreasonable, illegal accounting documents, still are regarded as regular. Therefore, the quality of accounting information is seriously influenced. As following, the article analyzed the intrinsic reasons from various aspects. Finally, some suggestions were made to solve the problem of the accounting document, such as strengthening management of source document, consummating the system of accounting regulation, enhancing the quality of accountants, building a mature supervising system etc..

Keywords: Accounting document; Source document; Voucher