- 相關(guān)推薦
會(huì )計憑證的研究
畢業(yè)論文
會(huì )計憑證的研究
摘 要: 會(huì )計憑證作為會(huì )計記賬的書(shū)面證明，在會(huì )計的核算和監督中起著(zhù)非常重要的作用，但是在目前經(jīng)濟社會(huì )中，會(huì )計憑證依然存在著(zhù)很多的問(wèn)題。本文首先介紹了會(huì )計憑證在會(huì )計核算和監督中所具有的作用，以及如何填制和審核會(huì )計憑證。然后指出在現代經(jīng)濟社會(huì )中會(huì )計憑證存在著(zhù)的現實(shí)問(wèn)題，即許多填寫(xiě)不完整、不真實(shí)、不合理、不合法的會(huì )計憑證仍然被企業(yè)當成正規的憑證使用，嚴重影響會(huì )計信息質(zhì)量。接著(zhù)從各個(gè)方面深刻分析其問(wèn)題存在的內在原因。最后重點(diǎn)指出可以通過(guò)加強原始憑證的管理、完善和健全會(huì )計法規制度、提高會(huì )計人員素質(zhì)、建立完善的監督機制等手段來(lái)解決會(huì )計憑證存在的現實(shí)問(wèn)題。
關(guān)鍵詞: 會(huì )計憑證；原始憑證；記賬憑證
A Study on Accounting Document
Abstract: The accounting document, as the writer-proof of accounting, plays an important role in the accounting’s calculating and monitoring . While, in the modern economic society, there are still so many problems in the accounting document’s filling and checking procession. At the beginning, the thesis introduced how to fill and check the accounting document and its function in the calculating and monitoring. And then, it pointed out we still have many realistic problems about accounting document in the modern economic society. That is to say, there are several incompletely, unreal, unreasonable, illegal accounting documents, still are regarded as regular. Therefore, the quality of accounting information is seriously influenced. As following, the article analyzed the intrinsic reasons from various aspects. Finally, some suggestions were made to solve the problem of the accounting document, such as strengthening management of source document, consummating the system of accounting regulation, enhancing the quality of accountants, building a mature supervising system etc..
Keywords: Accounting document; Source document; Voucher
【會(huì )計憑證的研究】相關(guān)文章：
漢外對比研究的層面與研究走向05-16
審計專(zhuān)業(yè)判斷研究：有關(guān)研究的回顧及在中國研究的機遇所在10-23
文學(xué)研究中語(yǔ)言問(wèn)題研究09-19
審計專(zhuān)業(yè)判定研究：有關(guān)研究的回顧及在中國研究的機遇所在10-05
淺談文學(xué)研究與文化研究的關(guān)系論文06-18
對盈余質(zhì)量研究的發(fā)展、挑戰及研究趨勢分析08-09