新修订的《会计法》第十四条明确规定:“会计机构、会计人员必须按照国家统一的会计制度的规定对原始凭证进行审核,对不真实、不合法的原始凭证有权不予接受,并向单位负责人报告;对记载不准确、不完整的原始凭证予以退回,并要求按照国家统一的会计制度的规定予以更正、补充”。 Article 14 of the newly revised Accounting Law clearly stipulates: “Accounting institutions and accountants must review the original documents in accordance with the provisions of the unified national accounting system, have the right not to accept any untruthful or illegal original documents, Report it to the person in charge of the unit, and return the original vouchers with inaccurate and incomplete records and request them to be corrected and supplemented in accordance with the provisions of the unified national accounting system. ”