财政部颁发的《会计人员工作规则》对购买实物的原始凭证,作了必须有验收证明的规定。但在原始凭证上的签字还没有明确统一规则和具体的要求,因此,目前各单位的做法五花八门,有些任意在发票的角头或中间签字,有些则在原始凭证背面签字。有些单方面签字,例如:经手人签字没有领导批准,有领导批准但无经手人签字,有领导和经手人签字又无验收人等等,做法不一,容易产生漏洞。有时签字把发票的经济内容和数量、金额都掩盖了,有些原始凭证纸质渗水,弄得原始凭证字迹模糊,面目全非,直接影响到会计人员填制记账凭证和会计核算。为了解决这一问题,笔者制作一枚“原 Ministry of Finance issued the “Accounting Staff Rules” on the purchase of the original physical evidence, made the necessary proof of acceptance requirements. However, the signature on the original document has not been clearly unified rules and specific requirements, therefore, the current practice of various units vary, some arbitrarily signed in the corner or the middle of the invoice, while others signed on the back of the original document. Some unilateral signatures, for example, are not approved by the leaders if they are signed by the handlers, are not approved by the leaders, are not signed by the handlers, are signed by the leaders and handlers, and are not accepted by the handlers. Different practices lead to loopholes. Sometimes the signature of the invoice’s economic content and amount of money are covered up, some of the original paper water seepage, making the original voucher blurred, beyond recognition, a direct impact on the accounting staff to fill accounting vouchers and accounting. In order to solve this problem, I made a "original