1. All the contents of the original voucher must be filled in in detail according to the actual situation, and no omission is allowed, so as to ensure that the economic business reflected in the original voucher is true and reliable and conforms to the reality. The contents of the original voucher include: the name of the original voucher, the date of filling in the voucher, the name of the bill-receiving unit, the main contents of economic business, the measuring unit, specification, quantity, unit price and amount of economic business matters, the signatures of the relevant personnel of the voucher-filling unit and the bill-receiving unit, the special tax seal should be printed on the invoice, and the receipt uniformly printed by the financial department should be used when the administrative institution collects fees according to regulations.

2. The original vouchers obtained from other units must be stamped with the official seal of the reporting unit. The original vouchers obtained from individuals must be signed or sealed by the filling personnel. Self-made original vouchers must be signed or sealed by the person in charge of the handling unit or its designated personnel. The original vouchers issued to the outside world must be stamped with the official seal of the unit.

3. If the amount of the original voucher is filled in words and figures, the amount of words and figures must be consistent. The original voucher for purchasing goods must have an acceptance certificate. The original voucher for payment must have the payee and the payee's payment voucher.

4. The original vouchers are in duplicate, and the purpose of each voucher should be indicated. Only one voucher can be used as the reimbursement voucher. Invoice (official tax receipt) in duplicate must be written on double-sided carbon paper (except that the invoice (official tax receipt) itself has the function of carbon paper) and written continuously. When voided, it shall be stamped with the "Voided" seal and kept together with the stub, and shall not be torn up.

5. In the accounting unit of the secondary enterprise, when sales return occurs, in addition to filling in the return invoice, there must also be a return receipt; If you need a refund, you must obtain the receipt of the other party or the certificate of the remittance bank, and you must not replace the receipt with a return invoice.

6. The employee's loan voucher must be attached to the accounting voucher. When the loan is recovered, a new receipt shall be issued or a copy of the iou shall be returned, and the original loan receipt shall not be returned.

7. For the economic business approved by the higher authorities, the approval documents shall be attached as the original documents. If the approval document needs to be filed separately, the name, date and file name of the approving authority shall be indicated on the certificate.

8. The original voucher should be filled in with blue or black pen, and the writing of words and numbers should be standardized.

9. The original vouchers should be filled in in time according to the implementation or completion of economic business, so as to avoid mistakes caused by memories afterwards and delay the work.

10. The original voucher shall not be altered, scratched or repaired at will. If the mistakes need to be corrected, they should be crossed out, that is, the wrong words or numbers should be crossed out with red lines, and then the correct numbers or words should be written above the crossed-out parts, and the seal of the manager should be affixed.

Second, the original documents of the audit requirements

1. Policy review of original vouchers. Review whether the economic business reflected in the original documents is reasonable and legal, and whether there are violations or non-compliance with regulations.

2. Technical review of the original documents. Check whether the contents of the original vouchers and the filling procedures meet the specified requirements.

Third, the management of original records.

1, the original record system including teaching, scientific research, labor service, procurement, transportation, financial expenses and internal settlement should be further established and improved. And unify various recording formats. Delivery route, summary method and storage method. The filling method should meet the requirements of accounting system and internal control system. Original vouchers should be able to reflect economic activities completely and accurately.

2. Improve the financial accounting data system, including invoices, receipts, accounting vouchers, payroll, expense reimbursement, loan documents and various financial statements.

3. Computer raw data entry system, including personnel management, data entry and audit, data backup, etc. , to ensure the authenticity, accuracy and security of computer data.

4. The drafters and reviewers of the original records shall be responsible for the original records filled in and reviewed.

School original voucher management system

(1) The original voucher obtained must include: voucher name, filling date and number; The name, business content, quantity, unit and amount of the unit that accepts the certificate; Fill in the unit name and special seal for finance (accounting); Signature of the person in charge. The content must be true and complete.

(two) when the economic business occurs, the original documents must be obtained or prepared in time. After being signed by the leaders, recipients and managers, it will be sent to the finance department in time.

(three) the financial department should carefully review the original documents. Check whether the economic business and content corresponding to the voucher are complete and whether the digital calculation is correct. Whether the procedures are complete and the handwriting is clear. Accounting personnel should refuse to pay, reimburse or execute the original vouchers that violate the financial discipline and system, with incomplete contents, inaccurate calculation, incomplete procedures and illegible handwriting. To resort to deceit, corruption, forgery and alteration of vouchers and other illegal acts, to refuse to implement and report to the relevant units in a timely manner.

(4) Accounting personnel should fill in accounting vouchers according to the audited original vouchers, carefully and realistically record the real situation of various economic businesses, and make the calculation correct, true and reliable.

Original voucher management system of tax bureau

First, carefully and realistically record the real situation of various businesses, and the data filled in the voucher should be true and reliable.

Two, the original documents obtained from other units, must be stamped with the official seal of the filling unit; The original vouchers obtained from individuals must be signed or sealed by the filling personnel. Self-made original vouchers must be signed or sealed by the person in charge of the handling unit or designated personnel.

Three, timely and correctly according to the provisions of the format and content of the business item by item, at the same time, there are handling departments and personnel visas.

Four, the numbers and words on the original documents should be filled in clearly and neatly, and shall not be scribbled or altered. If there is an error, it can only be invalidated according to the prescribed procedures, filled in again, and the loopholes are plugged.

Where the economic business needs the approval of the superior, the approval document should be taken as the attachment of the original certificate.

Measures for the Administration of Original Vouchers of Internal Control System

1, general provisions

In order to strictly abide by the implementation of accounting system, conscientiously abide by the laws and regulations of implementation of accounting, and promote the standardized management of accounting files, these measures are formulated in accordance with relevant regulations and combined with the actual situation of our company.

2. Type of original voucher

2. 1. The original voucher is an accounting voucher used to prove the occurrence of economic business, clarify economic responsibility and serve as the basis for accounting. Original vouchers include original vouchers and self-made original vouchers. Foreign original vouchers are vouchers obtained from other units when economic business occurs. Self-made original vouchers are the vouchers filled in by the departments and personnel handling business in the company when executing or completing economic business.

2.2. Foreign original documents generally include:

2.2. 1 invoice, account table, etc. Obtained from suppliers and transportation units for purchasing materials, fuels, labor protection articles, low-value consumables, equipment and other items;

2.2.2. Construction and installation invoices and maintenance invoices obtained from contractors or contractors for various outsourced construction and installation projects and various maintenance businesses;

2.2.3. Air tickets, boat tickets, air tickets and accommodation invoice obtained by employees on business trips;

2.2.4. Invoices obtained from purchasing books, materials and various printed materials;

2.2.5. Payment of service invoices obtained from various services;

2.2.6. Invoices or receipts obtained by paying consulting fees, inspection fees, annual inspection fees, appraisal fees and sewage charges;

2.2.7. Invoices and receipts obtained by paying parking fees, bridge tolls and other expenses;

2.2.8. Invoices obtained by paying public utility fees, insurance premiums of social insurance institutions and bank charges according to regulations;

2.2.9. Invoices and receipts obtained by employees for paying medical expenses;

2.2. 10. Handle refund, clear debt receipt, etc. ;

2.2. 1 1. Other invoices and vouchers obtained in accordance with regulations.

2.3. Self-made original vouchers include:

2.3. 1 payroll for paying employees;

2.3.2. Overtime and dinner allowance payment table;

2.3.3. Notice of salary change;

2.3.4. Temporary payroll;

2.3.5. Various forms of fund issuance;

2.3.6. Receipts of fuel, materials, office supplies, labor insurance supplies and low-value consumables;

2.3.7. Requisitions for various materials;

2.3.8. imprest loan slip, travel application slip and travel expense reimbursement slip;

2.3.9. Other self-made original vouchers.

3. Reimbursement provisions of original documents

3. 1 Foreign original vouchers must comply with the regulations of Anhui Provincial Taxation Bureau on invoice management: print the invoice name and number; Stamp the payee's tax authority; There is a clear accounting date; Having a clear name of the purchasing or payment unit; The specific name, specification, model, quantity, unit price and amount of a commodity or product (including RMB, expressed in figures and figures). When shopping in large quantities, if the invoice cannot specify the name, specification, model, quantity and unit price of the goods or products, the company can issue a detailed list and affix a special financial seal as proof. The repair business must be accompanied by working hours, the name and amount of materials used for repair, and stamped with the payee's collection seal. The proof of non-operating fees of administrative institutions and other units must be stamped with the producer seal of the Finance Bureau.

3.2 After the original foreign vouchers are sorted by the agent, they are pasted behind the vouchers such as material receipts, travel expense reimbursement forms and medical expense reimbursement forms according to different requirements, indicating the serial number, purpose and amount of the original vouchers.

3.3 Self-made original vouchers must meet the requirements of standardization, strengthen printing management, and be supervised and numbered by the Finance Department.

3.4 The agent or payee, acceptance voucher, unit supervisor, business functional department and office on the self-made original voucher must be signed and sealed completely, otherwise it will not be reimbursed.

4, the original documents lost processing regulations

If the foreign invoice or receipt is lost, the agent must obtain the certificate that the billing unit has a special financial seal. The certificate must indicate the date of issue of the original invoice or receipt, the invoice number, the name, quantity, unit price and amount of the goods listed in the original invoice. After the agent obtains the certificate, it must be approved by the competent leader of the unit and the competent leader before it can be used as a reimbursement voucher.