会计凭证是记录经济业务,明确经济责任的书面证明,是登记帐簿的重要依据,也是搞好会计工作的关键。填制和审核会计凭证,是会计核算工作的起点和基础。通过会计凭证的填制和审核,可以检查各项经济业务是否真实、准确、合理、合法,有利于加强经济管理,维护财经纪律和保护社会主义公有财产;可以划清有关人员的经济责任,有利于加强经济责任制;可以保证帐簿记录的真实性、准确性、系统性,有利于防止伪造和搞乱帐目。怎样填制和审核会计凭证,在《会计法》、《会计人员工作规则》和《会计制度问题解答1》(财政部会计事务管理司编)中作了有关规定,现根据上述规定和结合我们在实践中遇到的实际情况。综合叙述如下: Accounting documents is a record of economic business, a clear economic responsibility written evidence is an important basis for registering books, but also the key to good accounting. Filling in and reviewing accounting vouchers is the starting point and foundation of accounting work. The filling and reviewing of accounting vouchers can check whether the economic operations are true, accurate, reasonable and legal, which are conducive to strengthening economic management, maintaining financial and economic discipline and protecting socialist public property; Which will help to strengthen the economic responsibility system. It can ensure the authenticity, accuracy and systematicness of the book records so as to prevent counterfeiting and messing up accounts. How to fill in and audit accounting vouchers in the “Accounting Law”, “accounting rules of work” and “Accounting System Questions 1” (Ministry of Finance Accounting Services Division ed) made the relevant provisions, is based on the above provisions and in combination with us In practice, the actual situation encountered. A comprehensive description is as follows: