三个层次对模糊原始票据处置的分析与探索

Analysis of and probe into disposal of vague original bills from three angles

原始票据所承载信息的真实性直接关系着会计信息的真实性.当前原始票据的不真实是会计信息失真的主要原因.会计、审计、纪检司法人员对原始票据的审查依据、评判方法、取证标准各有不同.文章试图从三个层次对模糊原始票据的处置加以阐述,旨在促进会计、审计、纪检司法人员协同联动,增强单位财务监管合力.

Reality of information carried by original bills is directly related to reality of accounting information.At present their unreality is a main cause in distortion of accounting information.Accountants,auditors and clerks in discipline inspection or judicial organizations have their own examining proofs,judging methods and evidence-taking criterions for original bills.The paper tries to probe into disposal of vague original bills from three angles in order to promote co-interaction with accountants,auditors and clerks in discipline inspection or judicial organizations,and to reinforce composite force of financial supervision of institutions.