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會(huì)計(jì)憑證的研究
畢業(yè)論文
會(huì)計(jì)憑證的研究
摘 要: 會(huì)計(jì)憑證作為會(huì)計(jì)記賬的書面證明，在會(huì)計(jì)的核算和監(jiān)督中起著非常重要的作用，但是在目前經(jīng)濟(jì)社會(huì)中，會(huì)計(jì)憑證依然存在著很多的問題。本文首先介紹了會(huì)計(jì)憑證在會(huì)計(jì)核算和監(jiān)督中所具有的作用，以及如何填制和審核會(huì)計(jì)憑證。然后指出在現(xiàn)代經(jīng)濟(jì)社會(huì)中會(huì)計(jì)憑證存在著的現(xiàn)實(shí)問題，即許多填寫不完整、不真實(shí)、不合理、不合法的會(huì)計(jì)憑證仍然被企業(yè)當(dāng)成正規(guī)的憑證使用，嚴(yán)重影響會(huì)計(jì)信息質(zhì)量。接著從各個(gè)方面深刻分析其問題存在的內(nèi)在原因。最后重點(diǎn)指出可以通過加強(qiáng)原始憑證的管理、完善和健全會(huì)計(jì)法規(guī)制度、提高會(huì)計(jì)人員素質(zhì)、建立完善的監(jiān)督機(jī)制等手段來解決會(huì)計(jì)憑證存在的現(xiàn)實(shí)問題。
關(guān)鍵詞: 會(huì)計(jì)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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