会计监督是国家法律赋予会计机构、会计人员的权力和义务。而会计监督中对原始凭证的监督又有特殊的重要意义,它对于正确核算企业经营成果,揭露制止偷税漏税行为,打击经济领域违法犯罪活动,保护企业利益和国家财产安全都有着极为重要的作用。当前在支出凭证监督中存在的主要问题,一是对加强支出凭证监督的重要性认识不足,一些企业领导有单纯营利思想,只管做生意,不管票据是否合法;有些财会人员认为白条入帐是老问题、见怪不怪的现象,该管不管;二是管理机制不健全,监督控制不严。一些企业、单位没有建立健全发票管理制度,对外出经营人员没有明确要求,带回异地不合法、不规范的发票只好入帐了之;也有些企业、单位没有配套的实物验收入库制度,为贪污分子利用票据侵吞国家财产开了方便之门。有些会计人员不认真履行职责,用白条等不合法票据入帐;对 Accounting supervision is the power and obligation granted by national law to accounting institutions and accountants. The supervision of the original vouchers in the accounting supervision is of special significance. It plays a very important role in correctly accounting for the operating results of enterprises, disclosing ways to stop tax evasion and tax evasion, combat illegal and criminal activities in the economic field, protect the interests of enterprises and national property security. . At present, the major problems that exist in the supervision of expenditure vouchers are the lack of understanding on the importance of stepping up the supervision over expenditures vouchers. Some business leaders have a simple profit-making idea, just doing business, regardless of whether the vouchers are valid or not. Some accounting professionals think that vouchers are old Problems, weird phenomenon, the tube no matter; Second, the management mechanism is not perfect, lack of supervision and control. Some enterprises and units did not establish and improve the invoice management system, did not explicitly request the operators to go out, brought back illegal, non-standard invoices had to account for it; some enterprises, units do not support the physical inspection system, as Embezzlers opened the door to embezzlement of state property with paper. Some accountants do not perform their duties conscientiously and use illegitimate notes such as white notes to record them