【摘 要】
：
原始凭证是提款报账的核心内容,是报账的基础,它的真实与否及完整性直接决定了报账的真实性和可信度,因此,原始凭证的取得及审核是提款报账的关键.为做好提款报账工作,河南省
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原始凭证是提款报账的核心内容,是报账的基础,它的真实与否及完整性直接决定了报账的真实性和可信度,因此,原始凭证的取得及审核是提款报账的关键.为做好提款报账工作,河南省在审核提款报账表格及相应报账手续时,对项目市县在提款报账时需附报的相关证明材料做了明确规定,并要求在向亚行申请报账前,特别是各地第一次报账时,无论是亚行要求先审还是后审的报账合同,河南省要求项目县市把提款报账所涉及的所有原始凭证都先行报送省办进行审核认定同意后,方可向亚行申请提款报账.文章根据河南省利用亚行贷款农业综合开发项目的资金管理经验,通过强化6项措施加快报账进度,提高农发亚行项目资金使用效益.
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