Accounting offices and accounting personnel must examine the original vouchers in accordance with the uniform accounting system of the State, have power to refuse inauthentic or illegal original vouchers and make reports to the person in charge of the uni
Accounting offices and accounting personnel must examine the original vouchers in accordance with the uniform accounting system of the State, have power to refuse inauthentic or illegal original vouchers and make reports to the person in charge of the uni
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更正、补充。