| 高校原始凭证的审核 |
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| 引用本文： | 杨洋,舍磊,刘正兵.高校原始凭证的审核[J].江苏经贸职业技术学院学报,2010(4). |
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| 作者姓名： | 杨洋 舍磊 刘正兵 |
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| 摘 要： | 原始凭证的审核是高校财务的基础工作,同时对会计人员来说是一项艰巨且具有挑战性的工作。原始凭证作为会计信息的基本信息源,其真实性、合法性、合理性、完整性、正确性、及时性对会计信息的质量具有至关重要的影响。会计人员应通过"先看后想再计算"的步骤对原始凭证进行严格审核。
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| 关 键 词： | 高校 原始凭证 审核 |
The Auditing of Source Document in University |
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| Authors: | YANG Yang SHE Lei LIU Zheng-bing |
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| Abstract: | The auditing of source document is basic work in colleges and universities.It is also a difficult and challenging task for accounting staff.Furthermore,as accounting basic source,the truth,completeness,accuracy legitimacy,reasonableness and timeliness have a quite important impact on the quality of accounting information.Therefore,accounting staff should audit it strictly through "check,thinking,calculating". |
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| Keywords: | university source document auditing |
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