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

作　　者：缪雄平[1] 林星[2] 魏爱萍[1] 

机构地区：[1]宁德师范学院,福建宁德352100 [2]福建中医药大学,福建福州350108

出　　处：《宁德师范学院学报（自然科学版）》2012年第1期32-35,50,共5页Journal of Ningde Normal University(Natural Science)

基　　金：宁德师范学院服务海西项目(2011H408)

摘　　要：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.

关 键 词：原始票据 会计审核 审计复核 纪检审查 证据 

分 类 号：F231.6[经济管理—会计学]