在实际工作中,我们发现不少单位的记账凭证的填制很不规范,特别是一些目前还没有统一填制要求的项目,其填制方法更是带有一定的随意性,突出地表现在以下几方面,有必要进一步加以规范与约束。(1)记账凭证上“附件张数”的填制,五花八门,有必要统一完善。在实际工作中,有的会计人员仅将构成记账凭证金额的原始凭证,作为记账凭证的附件张数,而对其他资料或是作为附件的附件,或者就没有统计;有的会计人员就简单地以科目汇总表等作为记账凭证的有效附件,其他资料就作为汇总表的附件等等,统计方法多种多样。其实,对记账凭证附件张数的统计,是有一定规范要求的,我们知道,记账凭证的附件是经济业务发生的合法性的原始依据,经批准审核后,就是会计人员的记账依据,缺少或散失了部分原始凭证,会计事项的真实性、完整性就会受到影响,甚至其合法性也难以得到保证,再以此来作为记账凭证的依据, In actual work, we found that quite a few units have very irregular filling of accounting vouchers. In particular, some projects that have not yet completed the requirements for filling are still being carried out. The filling method is even more arbitrary, The following aspects, it is necessary to further regulate and constraint. (1) accounting vouchers “number of attachments ” fill in a wide variety, there is a need to improve. In actual work, some accountants only use the original vouchers that make up the voucher amount as the number of attachments to the vouchers, but do not make statistics on other materials or attachments, or there is no statistics; some accountants Simply by the summary of accounts and other subjects as a voucher effective annex, other information as a summary of the annex to the table, etc., a variety of statistical methods. In fact, the accounting vouchers attached to the number of sheets is a certain standard requirements, we know that the annex to the voucher is the original basis of the legitimacy of economic operations, after approval of the audit, accounting staff accounting basis , The lack or loss of some of the original documents, the authenticity of accounting matters, the integrity will be affected, and even its legitimacy is difficult to be guaranteed, then as a basis for accounting documents,