会计人员对记载不准确,不完整的原始凭证,可通过对凭证的格式,内容、数字计算、印章等方面进行审查,难度不大。但对于什么是会计法所说的“不真实、不合法”的原始凭证。则必须以有关文件为根据,不能凭想当然办事。为此,殷切盼望财政部门能摘编一本《财务法规》,便于 Accountants on the record is not accurate, incomplete original voucher, voucher format, content, digital calculations, seals and other aspects of the review, is not difficult. However, what is the original evidence of “untruthful and illegal” in accounting law? It must be based on the relevant documents, can not take it for granted. To this end, earnestly hope that the financial sector can extract a “financial regulations” to facilitate