in order to prevent economic disputes and cause adverse consequences to the unit or accountants, we should pay attention to the following aspects: (1) the receipt issued in the name of the unit must be stamped with the official seal of the issuing unit. According to the principle of civil law, if the receipt issued by the unit is stamped with the official seal and signed by an individual, it is regarded as an act of the unit unless otherwise specified in the receipt. No matter how the individual relates to the issuing unit, it is presumed to be the manager. If the above-mentioned receipt is put away, the individual will not be treated as a party. However, if the unit should be sealed but not sealed, only the individual's seal or signature will be established as the defendant in the lawsuit, 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 acknowledge it. (2) Seriously guard against invalid signing and taking the sign to impersonate the receipt. The receipt of the receipt is not recognized by the cashier. Generally, the reason is that the signing method is not standardized. When borrowing, collecting and collecting money on behalf of the signature, the name of the signer is not signed. In this way, when there is a dispute afterwards, the signer says that he didn't actually receive the money and didn't sign it, so he refuses to accept it. Because the signer didn't sign his name, he can't help it if he relies on it afterwards. Even when the dispute occurs, 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" and put the name and the word "Dai" in brackets after signing himself. 2. take the sign. Refers to the signature of someone else's name, that is, the legal collection. In practice, the incidence of this kind of dispute is high, because many people attach no conditions to the signature slip, and they believe it as soon as they see the signature slip, especially the signature slip of acquaintances, which provides convenience for unscrupulous people and even bad people to sign for themselves. Precautions should be taken as follows: 1. Signatories who cannot skillfully identify authenticity should be required to sign in person; For those who do not meet the above conditions, if the other party has signed it, you can "verify" the business of the receipt by telephone contact and "by the way" verify the signature. (3) Properly handle the signature and signature issues. In some signature businesses that are due to face-saving, because the payee is the leader or friend of the payer, the payer is embarrassed to ask the payee to issue a loan, receipt or debit note, etc. Afterwards, the payee defaults or forgets, and the payment is passive. The prevention method is: if it is not easy to ask them to write IOUs, receipts, receipts and IOUs in person, the accountants can write the notes to be written in advance, leaving only the signature or seal of the notes blank, which can generally achieve the expected results. The above is the relevant knowledge compiled by Xiaobian for everyone. I believe that everyone has a general understanding through the above knowledge. If you encounter any more complicated legal problems, please log in for online consultation with lawyers.