填制记帐凭证是会计核算工作的前哨。正确填制记帐凭证,能将各种经济事故消灭在记帐之前,减少不必要的经济损失和帐务混乱。为此填制凭证有着严格的规则。一、工作要细致扎实。会计人员要遵守《会计人员职权条例》中规定的六责三权,实事求是地反映企业经营情况。在制证前,发现弄虚作假,化、挤、冲、摊,假盈虚亏,报喜不报忧等不正之风,要敢于抵制,保证会计数据的准确性、及时性、严肃性。在制证中对来自职工群众中的不合法的凭证,要按照党和国家的政策、法规和制度进行宣传,让执事者自觉遵守。对已经发生的不合法事项,要按 Filling accounting vouchers is an outpost of accounting work. Correctly filling accounting vouchers, can eliminate a variety of economic accidents before the accounting, reduce unnecessary economic losses and accounting chaos. To fill this voucher has strict rules. First, the work should be detailed and solid. Accountants shall abide by the “six accountants” provisions of the powers and responsibilities of the three powers, realistically reflect the business operations. In the pre-certification, found that fraud, corruption, redness, sharing, false profit deficit, not good news and other unhealthy trends, to dare to resist, to ensure the accuracy of accounting data, timeliness and seriousness. In the system of certification from the masses of workers illegitimate evidence, according to the party and state policies, regulations and systems for publicity so that the deacon conscientiously abide by. For unlawful matters that have occurred, press