Financial accounting vouchers should be signed. In order to ensure the correctness of accounting records, the personnel who fill in the vouchers, auditors, bookkeepers, heads of accounting institutions and accounting supervisors must sign or seal the accounting vouchers. Receipt and payment vouchers shall also be signed or sealed by cashier personnel. Clarify the responsibility of accounting management.

Accounting vouchers, also known as "accounting vouchers", are accounting vouchers filled by accountants according to the original vouchers that have been audited and confirmed, classified according to the content of economic business, and based on this, accounting entries are determined, which is the direct basis for registering account books. The role of accounting vouchers is mainly to determine accounting entries, register account books, reflect the occurrence or completion of economic business, supervise the economic activities of enterprises, and clarify the responsibilities of relevant personnel.