摘要
原始凭证是财务报销的依据,也是决定财务信息质量的根本。针对合法原始凭证的流转环节,逐一指出目前会计核算中产生失真原始凭证的薄弱点,提出了预防和治理失真原始凭证的对策。
Source document is the reference of financial payment claim and decides the financial information quality.According to the circulation of legal source document,the paper points out the weak points,as financial accounting produces distorted source documents.And it also puts forward the countermeasures against them.
出处
《企业科技与发展》
2011年第9期111-112,共2页
Sci-Tech & Development of Enterprise
关键词
原始凭证
失真
治理对策
source document
distorted
countermeasures
