原始憑證的審核研究

2024年3月30日發(作者：歃)

會計原始憑證的審核研究

摘 要：現在，企業有很多舞弊行為導致企業資產流失。這些行為在憑

證上會有一些表現，本文試圖通過原始憑證審核來監督企業員工的行為，確

保員工的行為符合公司的利益。本文采用形式審核與實質審核的方法審核原

始憑證。憑證中的各種舞弊行為已經在很大程度上阻礙了企業的發展，傷害

了員工的創業積極性，增加了企業生產管理的成本而且不利于各部門之間的

協調。會計原始憑證審核主要是針對外來憑證中的采購發票，采購管理是企

業運作的一項重要職能。本文通過討論采購舞弊在原始憑證上的表現和對企

業造成的影響得出公司需要建立一整套采購管理機制，使得供應鏈采購成本

降低，庫存降低和減少交貨提前期。重點分析了供應鏈環境下采購和憑證審

核監督的對策與建議：（1）采購人員實行競爭上崗；（2）建立、健全規范

的采購程序；（3）加大對不法行為的懲處力度；（4）采購與個人利益掛鉤

等等。

論文得到的結論與經驗對于同類企業和政府部門有參考價值與借鑒意

義。

關鍵詞：原始憑證；審核；采購憑證；報銷與管理

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Abstract

At the prent time, there are many embezzlement which lead to ast run off. The

behave is reflect on accounting evidences. Through primary evidence checking supervi

employee’s behave, make sure their behaves benefit company. The thesis adopt checking on

form and checking on substance. Embezzlement in primary evidence have obstructed the

development of company, destroyed employee’s emotion, added the cost of producing and

added the difficult of each department’s coordination. Accounting evidence checking mainly

refer to external purcha evidence. Purcha management is one important function in

company operation management. Through the study on the purchasing embezzlement report

on accounting evidence and influence of the embezzlement, the thesis draw the conclusion that

every enterpri needs to concentrate on a normalize purcha cour, for concentrate on

purchasing management of supply chain, inventory management of supply chain ,inventory

management and lead time of delivery. In the article we focus on analyzing the purchasing

counter-method , accounting evidence checking and suggestion under supply chain evidence.

(1) Purchar should compete with other people to decide who have the job. (2) Company

should concentrate on a normalize purcha cour. (3) The people who make fal should be

punished harder. (4) Purchasing should connect with personal benefit. And so on.

The conclusion and experience from the thesis has u for reference for tho enterpri

face the similar situation and government .

Key Words：Primary Evidence；Check； Purcha Evidence ；Pay And Management

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