原始凭证失真及解决办法探析

内 容 摘 要

原始凭证是在经济业务发生或完成时取得或填制的，它可以明确经济责任，是进行核算工作的原始资料和重要依据，是会计资料中最具有法律效力的一种文件。所以，原始凭证的真实合法、准确完整决定会计信息质量的好坏。在市场经济活动日趋复杂化的今天，原始凭证失真现象在当前的经济社会中尤为普遍，它不仅是会计信息中最基础的一项，也是最重要的一项，而会计信息失真将严重影响一个国家的经济秩序。会计信息是国家宏观调控的重要依据，原始凭证失真会导致宏观调控的核算资料不真实，从而使宏观调控的基础失去了可靠性，使国家宏观调控达不到效果，将严重影响国家的经济秩序。目前，原始凭证造假的手法繁多，导致原始凭证失真的种类也越来多样化。本文首先从原始凭证失真的现状、原因进行了详细的分析，进而对失真造成的风险及危害进行了阐述，最后对其提出了一些改进的意见和解决办法，希望原始凭证的失真情况能得到一定程度的改善。

[关键词]：原始凭证 失真 会计信息 解决办法

目       录

摘要·······················································································································3

一、前言·················································································································5

二、原始凭证失真的现状分析····················································································5

（一）原始凭证填制不完整················································································5

（二）原始凭证填制不真实················································································5

（三）原始凭证填制不合法················································································5

三、原始凭证失真的原因分析····················································································6

（一）企业内部的制度不健全·············································································6

（二）社会经济因素··························································································6

（三）财务报销制度滞后····················································································6

（四）财务人员素质··························································································6

四、原始凭证失真情况造成的风险及危害···································································7

（一）影响国家宏观经济调控及经济发展·····························································7

（二）损害公共利益···························································································7

（三）有损会计队伍的建设················································································7

（四）影响企业管理者的科学决策·······································································7

五、原始凭证失真的解决办法····················································································7

（一）建立健全的会计法律法规··········································································7

（二）加强法律法规宣传····················································································7

（三）建立现代企业制度，培养职业经理人··························································8

培养职业监督人·····················································································8

（五）与票据管理部门建立长期协助机制·····························································8

（六）加强诚信观念培养····················································································8

六、结论·················································································································9

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