高校记账凭证摘要填写的标准化探析

On the Standardization of Voucher Summary Filling in Universities and Colleges

记账凭证摘要填写是会计核算的初始阶段和基本环节,是一项重要的会计基础工作。文章对高校记账凭证摘要填写标准化的必要性进行探讨,从日常工作中出现的问题进行分析,对制单人员如何标准化填写记账凭证摘要提出了高校日常经济业务报销采用"部门+姓名+报销+事项"的模式和高校收款类凭证摘要用"收、暂收、代扣某单位或某人某项经费格式"的模式进行处理。

Voucher summary filling is the primary and basic process of aeeounting and one of the significant basic tasks in accounting. The paper explores the necessity of standardization of voucher summary filling, analyzes the problems in daily llfe. For the standard voucher surmnary filling,the paper proposes, for daily expense reimb^nts in universities and colleges,the mode of ＂department ＋ name＋ re^nt ＋ items＂ can be adopted and for voucher of receiving,the mode of ＂reeelving, tempormy receiving,deductlng money for some depamnent or some person＂ can be used.