原始凭证失真及解决办法探析

内 容 摘 要

原始凭证是经济业务发生或完成时填制或取得的，用来记录经济业务的发生和完成情况，明确经济责任，并作为记账原始依据的一种会计凭证。在市场经济活动日趋复杂，原始凭证的内容越来越复杂，就存在不真实、不合法就导致原始凭证失真的问题，给会计人员增加难度大。因此，很有必要对原始凭证的失真来解决和探讨和分析一下。

[关键词]：原始凭证     失真     解决办法 

目       录

一、前言····························································5

二、原始凭证的相关概述··············································5（一）原始凭证的重性···············································5（二）原始凭证的分类容·············································5

1、原始凭证的分类··············································5

2、原始凭证的基本内容·········································6

原始凭证失真的现状·············································6

（一）原始凭证的不真实·············································6

1、原始凭证内容填写不完整·····································6

2、原始凭证填写错误···········································6（二）原始凭证的不合法·············································6

（三）原始凭证失真的原因···········································7

1、社会经济因素···············································7

2、人为因素···················································7（四）原始凭证失真所造成的危害·····································7

1、从政府角度来看·············································7

2、从企业的角度来看···········································7

3、从工作人员的角度来看·······································8

四、解决原始凭证失真的途径·········································8（一）从社会、政府、单位部门·········································8（二）加强财务人员会计法···········································9

五、总结···························································9

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