原始凭证作为重要的会计资料,是明确经济责任,具有法律效力的书面证明,是会计核算和记账的依据。近年来,国家虽然加大了对会计原始凭证的打假力度,但在一些单位和地方,仍然存在着相当严重的原始凭证“项目混填、内容混写、凭证混制、预决算混支”等问题。笔者通过对镇村及企事业单位会计凭证和制证情况的检查,以及一些共性现象的分析,就如何根治原始凭证“混乱”现象作一些分析和探讨。一、原始凭证“混乱”的现象一是发票混填。表现在不如实填 The original voucher, as an important accounting document, is a clear financial liability with written and legally binding evidence and is the basis for accounting and bookkeeping. In recent years, although the state has stepped up efforts to crack down on original accounting vouchers, some units and places still have quite serious original vouchers: “The project is mixed with mixed contents, mixed with vouchers, mixed with final accounts” “And other issues. The author through the town and village enterprises and accounting documents and certificates of inspection, as well as some common phenomenon analysis, on how to cure the original voucher ”chaos “ phenomenon for some analysis and discussion. First, the original voucher ”chaos " phenomenon First invoice mixed fill. Fill in the performance is not realistic