| 完善原始凭证审批程序强化会计内部控制 |
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| 引用本文： | 艾玉华. 完善原始凭证审批程序强化会计内部控制[J]. 延安教育学院学报, 2007, 21(2): 79-80 |
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| 作者姓名： | 艾玉华 |
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| 作者单位： | 延安职业技术学院,陕西,延安,716000 |
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| 摘 要： | 会计凭证是会计资料的重要组成部分,是会计核算的依据。原始凭证审批是确保会计核算真实、准确的基本保证。加强和完善原始凭证审批程序是加强会计内部控制的重要环节。
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| 关 键 词： | 会计凭证 先批后审 先审后批 授权审批责任制 会计职业道德 |
| 文章编号： | 1009-3001（2007）02-0079-02 |
| 修稿时间： | 2007-04-28 |
To Perfect Exmining and Approving Procedures of Original Evidences, To Strengthen Internal Controls of Accountants |
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| AI Yu-hua. To Perfect Exmining and Approving Procedures of Original Evidences, To Strengthen Internal Controls of Accountants[J]. Journal of Yanan College of Education, 2007, 21(2): 79-80 |
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| Authors: | AI Yu-hua |
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| Abstract: | Accounting documents are important components of accountants' data as well as the accounting basis.That original evidences is examined and approved is the basic guarantee to ensure the truth and accuracy of accounting.Reinforcing and perfecting procedures for examination and aprova of original evidences becomes an important step to strengthen internal ontrols of accountants. |
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| Keywords: | Accounting documents Approving before examining Examining before approving System of personal responsibility authorized to examine and approve Accountants'professional moralilty |
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