The original voucher must have the signature of the person who filled it out, but it depends on the situation if it is not an accountant. The original voucher is divided into an external original voucher and a self-made original voucher. If it is an external original voucher, it is also It is an original voucher obtained from an external unit or individual. The person who signs it is not necessarily an accountant, and the person who made it is not necessarily an accountant, such as receipts, IOUs, etc. for self-employed individuals. When the unit makes its own original voucher, the person who needs to sign the voucher (more than one person) is the person who is responsible for the voucher, but he does not have to be an accountant, and the person who fills it out does not have to be an accountant. To fill in, for example, the workshop staff's worksheet is filled out by the workshop director and submitted to the finance or human resources department every month. What must be filled in by accounting personnel are accounting vouchers and some vouchers specific to the financial department.