高校原始凭证的审核

The Auditing of Source Document in University

原始凭证的审核是高校财务的基础工作,同时对会计人员来说是一项艰巨且具有挑战性的工作。原始凭证作为会计信息的基本信息源,其真实性、合法性、合理性、完整性、正确性、及时性对会计信息的质量具有至关重要的影响。会计人员应通过"先看后想再计算"的步骤对原始凭证进行严格审核。

The auditing of source document is basic work in colleges and universities.It is also a difficult and challenging task for accounting staff.Furthermore,as accounting basic source,the truth,completeness,accuracy legitimacy,reasonableness and timeliness have a quite important impact on the quality of accounting information.Therefore,accounting staff should audit it strictly through ＂check,thinking,calculating＂.