1. Accounting and bookkeeping should follow the principle of reflecting facts. Invoice is the original voucher, and it must be:
1. Invoice signature means that the invoice is approved and signed by the handler, the witness and the leader in charge (or legal person).
2. Invoice signature can be signed on the front or the back, and there is no fixed format. For the sake of standardization, it is best to carve a long chapter, which reads: Handler, Reference, Approver, and leave a space for signature to the right of these names. When reimbursing, stamp the back of the invoice and let them sign it respectively.
Second, the stipulation of signing on the back is really beneficial to the protection of financial personnel and parties, that is to say, it is better to sign on the back of invoices for the following specific reasons:
First, it reduces the possibility of invoices being replaced.
second, when the financial department was lax in auditing, some non-compliant approvals were passed, and a specific responsible person could be found to be responsible for recovering the losses of the enterprise.
thirdly, when improper invoice matters are involved, the relevant responsible person can be found in time to prevent the problem of sufficient evidence.
fourthly, it is very necessary to sign the back of the invoice. When the enterprise formulates the financial system, it must not only be clearly stipulated, but also require all reimbursement bills to be signed and dated by the handlers and strictly enforced.
legal basis:
negotiable instruments law of the people's Republic of China
article 3 negotiable instruments activities shall abide by laws and administrative regulations and shall not harm the interests of the public.
article 4 when making a bill, the drawer of the bill shall sign the bill according to the legal conditions, and bear the bill liability according to the recorded items.
when exercising the rights of a negotiable instrument, the holder shall sign the instrument in accordance with legal procedures and show it.
if other debtors sign the bill, they shall bear the bill liability according to the items recorded in the bill.
the bill right mentioned in this law refers to the right of the holder to ask the debtor of the bill to pay the amount of the bill, including the right of claim for payment and the right of recourse.