医院会计对会计原始凭证进行审核,既是履行会计核算与会计监督职能的重要保证,也是确保会计资料质量的重要措施之一,更是医院会计人员的重要职责。不重视原始凭证审核的单位,其内部会计控制可能形同虚设,甚至会给医院带来经济损失。因此,财务人员必须按《会计法》及有关的政策法规进行审核,审核已发生的各项经济业务的原始凭证是否具有合理性、合法性和有效性显得非常重要。 Hospital accounting audit of the original accounting documents is not only an important guarantee for fulfilling the functions of accounting and accounting supervision, but also one of the important measures to ensure the quality of accounting data. It is also an important responsibility of hospital accountants. The unit that does not attach importance to the vetting of the original documents may have negligence in its internal accounting control and may even bring economic losses to the hospital. Therefore, the financial officers must audit according to “Accounting Law” and relevant policies and regulations. It is very important to verify the validity, validity and validity of the original documents of all the economic activities that have taken place.