會計憑證的研究

會計憑證的研究

畢業論文

會計憑證的研究

摘  要: 會計憑證作為會計記賬的書面證明，在會計的核算和監督中起著非常重要的作用，但是在目前經濟社會中，會計憑證依然存在著很多的問題。本文首先介紹了會計憑證在會計核算和監督中所具有的作用，以及如何填制和審核會計憑證。然后指出在現代經濟社會中會計憑證存在著的現實問題，即許多填寫不完整、不真實、不合理、不合法的會計憑證仍然被企業當成正規的憑證使用，嚴重影響會計信息質量。接著從各個方面深刻分析其問題存在的內在原因。最后重點指出可以通過加強原始憑證的管理、完善和健全會計法規制度、提高會計人員素質、建立完善的監督機制等手段來解決會計憑證存在的現實問題。
關鍵詞: 會計憑證；原始憑證；記賬憑證

A Study on Accounting Document
 
Abstract: The accounting document, as the writer-proof of accounting, plays an important role in the accounting’s calculating and monitoring . While, in the modern economic society, there are still so many problems in the accounting document’s filling and checking procession. At the beginning, the thesis introduced how to fill and check the accounting document and its function in the calculating and monitoring. And then, it pointed out we still have many realistic problems about accounting document in the modern economic society. That is to say, there are several incompletely, unreal, unreasonable, illegal accounting documents, still are regarded as regular. Therefore, the quality of accounting information is seriously influenced. As following, the article analyzed the intrinsic reasons from various aspects. Finally, some suggestions were made to solve the problem of the accounting document, such as strengthening management of source document, consummating the system of accounting regulation, enhancing the quality of accountants, building a mature supervising system etc..

Keywords: Accounting document; Source document; Voucher

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