In order to prevent economic disputes from causing adverse consequences to units or accountants, we should pay attention to the following aspects:
(a) the receipt issued in the name of the unit must be stamped with the official seal of the unit.
According to the principle of civil law, if a receipt issued by a unit is stamped with the official seal and signed by an individual, it is regarded as an act of the unit unless otherwise stipulated in the receipt, and an individual is presumed to be an agent regardless of his relationship with the issuing unit. If the above receipt is kept away, the individual will not be regarded as the party. However, if the unit should be stamped and not stamped, only the individual's stamp or signature will be established as the defendant, even if the name of the unit has been written, if the holder does not want to find the unit or the unit that issued the receipt refuses to admit it.
(two) seriously prevent invalid signature and signature receipt.
1, countersigned. The cashier does not accept the receipt. The general reason is that the signing method is not standardized. When signing the loan, collection and collection on behalf of others, the signer's name is not signed. In this way, when there is a dispute afterwards, the signatory will say that he has not actually received the money and signed it, so he refuses to accept it. Because the signer didn't sign his name, there was nothing he could do if he relied on it afterwards. Even if there is a dispute, he can't remember who signed it. Therefore, for the signer, the signer must write the names of the signer and the signer at the same time, and the signer should add the word "Dai" after his signature, and put the name and the word "Dai" in brackets.
2. Take the brand. Refers to the signature of someone else's name, which is the legal collection. In practice, the incidence of such disputes is very high, because many people believe the signature form as soon as they see it, especially the signature form of acquaintances, which provides convenience for criminals and even bad people to sign for themselves.
The following preventive measures should be taken: ① require the signer who can not skillfully identify the authenticity to sign in person; (2) For those who do not meet the above conditions, if the other party has signed, you can contact by phone to verify the signing business and verify the signature by the way.
(three) properly handle the issue of signature and signature.
In some face-saving signature business, because the payee is the leader or friend of the payer, the payer is embarrassed to ask the payee to issue an IOU, receipt or IOU. Afterwards, the payee defaults or forgets, which leads to disputes, so the payment is passive. The prevention method is: if it is not good for them to write IOUs, receipts, receipts and IOUs face to face, the accountant can write the bills to be written in advance, leaving only the signature or seal of the bills blank, which can generally achieve the expected results.