大凡会计人员尤其是行政事业单位会计人员，都有一个共同的想法，即记账凭证的汇总方法缺乏统一规范的格式，各基层单位可说是千个师傅万个法，令审计人员头痛，同时也不利于单位内部管理。笔者经过多年实践，现向有关同仁介绍一套比较适用、又较利于内部管理的记账凭证汇总工 All accounting personnel, especially those in the administrative institutions, have a common view that the summary method of the accounting vouchers lacks a unified and standardized format. The grass-roots units can claim to be one thousand thousand practitioners, making the auditors have a headache and at the same time Is not conducive to internal management unit. After years of practice, the author is now introducing a set of applicable accounting vouchers to colleagues who are more suitable for internal management.