Yes, because reasonable and legal accounting vouchers all specify the time, place, business content, quantity and amount of the transaction or event, the handling unit, the signature of the party concerned and other relevant matters, which completely reflect the contents of each economic business. If problems are found in checking accounts and after-the-fact inspection, they can be directly traced back to accounting vouchers for recheck.

The person-in-charge who signs and seals the financial accounting report according to the accounting law includes:

1. Person-in-charge of the unit refers to the legal representative of the unit or the main person-in-charge who exercises authority on behalf of the unit as stipulated by laws and administrative regulations.

2. The person in charge of accounting; Refers to a number of responsible persons in a unit who are in charge of accounting work according to their internal division of responsibilities.

3. Person in charge of accounting organization (accounting supervisor): refers to the middle-level leader in charge of accounting work in the unit, who plays a role in organizing and managing all accounting work, including basic accounting work.

4. chief accountant: according to the accounting law, a unit that has a chief accountant shall also be signed and sealed by the chief accountant.

Extended data:

Accounting vouchers can record the occurrence and completion of economic business and provide original basis for accounting; Can check the authenticity, legitimacy and rationality of economic business, and provide an important basis for accounting supervision;

you can define the economic responsibility and provide important documents for the implementation of the post responsibility system; It can reflect the relevant economic interests and provide legal evidence for safeguarding legitimate rights and interests; It can supervise economic activities and control economic operation.

according to the compilation procedures and purposes, accounting vouchers can be divided into original vouchers and bookkeeping vouchers according to their different compilation procedures and purposes. The former is also called documents, which are the original written certificates that are filled in at the beginning of economic business, such as sales invoices and payment receipts.

the latter, also known as accounting voucher, is an accounting voucher that is filled in after the items of economic business are classified according to the contents of the original vouchers that have been verified without error, and accounting entries are determined accordingly. It is the direct basis for logging into the account book, and commonly used accounting vouchers include collection vouchers, payment vouchers and transfer vouchers.

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