原始凭证的审核研究.doc

2 - 1 - 会计原始凭证的审核研究 摘 要：现在，企业有很多舞弊行为导致企业资产流失。这些行为在凭证上会有一些表现，本文试图通过原始凭证审核来监督企业员工的行为，确保员工的行为符合公司的利益。本文采用形式审核与实质审核的方法审核原始凭证。凭证中的各种舞弊行为已经在很大程度上阻碍了企业的发展，伤害了员工的创业积极性，增加了企业生产管理的成本而且不利于各部门之间的协调。会计原始凭证审核主要是针对外来凭证中的采购发票，采购管理是企业运作的一项重要职能。本文通过讨论采购舞弊在原始凭证上的表现和对企业造成的影响得出公司需要建立一整套采购管理机制，使得供应链采购成本降低，库存降低和减少交货提前期。重点分析了供应链环境下采购和凭证审核监督的对策与建议：（1）采购人员实行竞争上岗；（2）建立、健全规范的采购程序；（3）加大对不法行为的惩处力度；（4）采购与个人利益挂钩等等。 论文得到的结论与经验对于同类企业和政府部门有参考价值与借鉴意义。 关键词：原始凭证；审核；采购凭证；报销与管理 Abstract At the present time, there are many embezzlement which lead to asset run off. These behave is reflect on accounting evidences. Through primary evidence checking supervise 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 purchase evidence. Purchase 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 enterprise needs to concentrate on a normalize purchase course, 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) Purchaser should compete with other people to decide who have the job. (2) Company should concentrate on a normalize purchase course. (3) The people who make false should be punished harder. (4) Purchasing should connect with personal benefit. And so on. The conclusion and experience from the thesis has use for reference for those enterprise face the similar situation and government . Key