Accounting Vouchers In Court Are Very Important.

Accounting vouchers can record the occurrence and completion of economic business, provide the original basis for accounting, check the authenticity, legitimacy and rationality of economic transactions, provide an important basis for accounting supervision, reflect relevant economic interests, and provide legal evidence for safeguarding legitimate rights and interests; the following are mainly through the accounting voucher of this court, trying to explore the effectiveness of legal evidence of accounting vouchers, and analyze the three erroneous accounting errors of accountants. The view is not necessarily correct. It is purely personal thinking.

　　 1. Accounting balance based on the principle of balance of borrowing and lending.

Case fragment [1]:

"The court of first instance held that: the extension of X county county Party committee and county government's reward in the 1966 year of the Yanhua XX group's 200 thousand yuan was allocated to the account of X County chemical fertilizer plant. According to the regulation, XX was appointed as the director of the factory at that time and enjoyed the right to receive 100 thousand yuan. The XX company of Yanhua said that it had received the 100 thousand yuan award from the regular XX, so it was the focus of controversy in the case whether the XX was received. According to the second provision of the Supreme People's Court on the evidence of civil litigation, XX company, as the subject of payment obligation, bears the burden of proof that the proof has been paid, and the relevant evidence bookkeeping voucher provided by it does not receive records. In accordance with the seventh and eleventh provisions of the accounting law of the People's Republic of China, the receipt, increase, decrease and use of financial resources must be filled or acquired. Original voucher Tai Mou as a cash cashier and bank cashier, in the case involving 200 thousand yuan bonus, after the transfer, should be issued in accordance with the above financial regulations, the distribution plan should be signed by the recipients, but the accounting entries on the 152nd certificate of July 31, 1997 are balanced, but because the account receipts do not receive records, other evidence can not be determined and related to the bonus payment, and it can not objectively confirm and reflect the situation that the winning champion has already received.

　　 Self learning and Thinking:

1. in accordance with the provisions of the accounting law, the original receipts must be made up or obtained from the sending, increasing, reducing and using of financial affairs. In other accounting standards, the requirements for completing accounting vouchers are also set forth. The records must be true, the contents should be complete, the procedures should be complete, and the writing should be clear and standardized. But why is it not possible to deal with irregularities and illegality in daily business? I think most people lack the awareness and thinking of laws and regulations. Therefore, in daily business processing, we need to take the accounting law as the criterion and take the accounting standards as the guideline. We need to take legal principles (such as authenticity, relevance, reasonableness, legality and effective credentials principles) into consideration. We need more internal control consciousness to carry out work (from traditional accounting to management accounting, risk control accounting).

2. the evidence effect of accounting vouchers in court hearing [evidence on the evidence, see the provisions of the Supreme People's Court on several issues of administrative litigation evidence ([2002]21)], also need to meet the "three nature" requirements of general evidence. The three characteristics of evidence are authenticity, relevance and legality. The authenticity of accounting vouchers is that the contents of vouchers must be objective, objective, reflective, and falsified. Relevance to credentials is that accounting vouchers do not lend money for borrowing, nor are they digital balances. We should embody the true meaning of accounting vouchers and the essence of economic business. And the essence of the voucher needs the integrity of the relevant original documents of the accounting voucher, the completeness of the relevant signing procedures, the legality of the accounting vouchers as the vouchers, the accounting law as the criterion, the accounting standards as the guidance, and the legal and reasonable recording of economic transactions in the form of voucher entries. At the same time, the accounting voucher is a kind of documentary evidence, and the strength of its proof depends mainly on the degree of detail in the records. In this case, the enterprise has reflected the payment of the bonus to the related personnel by the accounting entry, but the relevant signature is not reflected. The proof of this book is very weak.

3. in the eyes of the accountants, accounting is "borrowing and lending, and borrowing will be equal", so the pursuit of accounting balance is its accounting balance view. Many accountants thought that I had been leveled out, and that everything was in order. But for the economic essence behind the balance, some supporting materials for Ping need are less considered for internal control. In fact, the three concepts of good accountants are to reflect more functions of accountants. For example, by auditing the original documents attached to the accounting vouchers, we can strengthen the management function of accounting. Two, setting up good accounting three views can bring professional upgrading to our professional career, and at the same time, it is also a self-protection function of the workplace.

　　 Two: accounting values based on leadership will.

Case fragment [2]:

"Confirmed: in August 2, 2007, the amount of $170 thousand, I did not have the original voucher bookkeeping certificate behind me. When I worked as a bookkeeper in the grain depot, I never made my own account voucher without any original voucher, and I have no right to do so. Anyone who does not have original vouchers and compiling accounting entries by myself is given to me by Zhao X Hua, or by Zhao X Hua Hua, so that I can record the entries according to the list. These 170 thousand are not paid by me. I do not know who is paying the risk.

I did not check with the bank, Zhao X Hua did not let me check, but in October 2006 when the balance of the balance sheet does not match, Zhao X Hua told me that the difference should be adjusted. I am not clear about the 1 million 631 thousand yuan expenditure business I took out or transferred out of the bank account journal in 2006. I didn't measure the bank's deposits in 2006, nor did I calculate the bank statement. The difference is that Zhao X Hua makes me hard to adjust. I do not have this authority. If the leader tells me how to do it, I will do it.

　　 Self learning and Thinking:

1. according to accounting law "Any unit or individual shall not, in any way, instruct, instruct, or force accounting institutions or accountants to forge or alter accounting vouchers, accounting books and other accounting materials, and provide false financial accounting reports. Although the accounting law encourages, instructs, and compels accountants to have specific provisions and legal responsibilities for the responsible persons of a unit, in practice, the person in charge of a company has a fluke mentality, a relationship exists to overcome everything, and the higher the risk is, the higher the profit is. The financial practitioners are not aware of the laws and regulations. Some of them only calculate the profits without considering the risks. From the above cases, financial practitioners need to set up routine work in accordance with accounting laws, accounting standards for enterprises and other laws and regulations. Financial practitioners need to have legal awareness and principles, and take more consideration of their own risks between personal income and legal risk.

2. in the day-to-day work of an enterprise, management needs to obey the leadership arrangement, and guidance is needed in communication. Accountants are strengthening their own abilities in a professional way. But everything is led by leaders, and there is no principle in any matter. In the short term, we may get a certain return on this company, but at the same time, it is fatal for our future career development to form any kind of unprincipled thinking and working style. Let's look at the fact that there are a handful of accountants who go to jail every year because of the issue of VAT invoices. Especially in matters involving laws and regulations, accountants need a clear mind of legal meaning, and what is needed is to set up accounting values based on laws and regulations.

　　 Three: take self thinking as a guide. accounting Work view

Case fragment [3]:

"In July 2011, Lianhua XX filed a complaint with the court that in the beginning of 2011, Lianhua XX company found that in 2007, when the general audit of Lianhua XX Company Limited at ten thousand XX Group Limited (hereinafter referred to as" Wan XX group ") controlled both companies, the difference in asset replacement was 10350336.35 yuan in the Lianhua XX company's financial account, which was repeatedly charged, and the normal account between the two sides over the years was that the XX company of the South should owe 4731431.17 yuan to Lianhua XX company. Now the replacement price difference of 10350336.35 yuan was repeatedly charged, resulting in Lianhua XX company's account reflecting the balance between the two sides as Lianhua XX company to deal with the southern XX company 5618905.18 yuan. The dispute was unsuccessful after consultations, and requested the southern XX company to repay the debt of Lianhua XX company for 4731431.17 yuan.

The original trial held that Lianhua XX had insufficient evidence for its claim. Reasons: from the audit report commissioned by the court of first instance, the audit report is only based on the current accounts and vouchers submitted by Lianhua XX company, and the audit report indicates that there are no original credentials for the account books of the replacement price difference. Bookkeeping without original vouchers is a false account, which violates the relevant provisions of accounting law and enterprise accounting standards. Therefore, Lianhua XX company only claims that the evidence of adjusting accounting errors is insufficient based on its original account without original vouchers. The existing evidence can not prove the bookkeeping situation at that time, and the authenticity of the transaction can not be determined. And the southern XX company denied accounting errors, Lianhua XX company also did not submit relevant evidence, indicating that the claims of Lianhua XX company were not clear. The audit report of Lu Guang Hui College (2011) No. 0143 audit report is only based on the relevant accounts and vouchers submitted by Lianhua XX company. The audit report does not carry out a comprehensive audit of the current accounts and vouchers of the two sides. The report can not be used as evidence to confirm the XX company's claims. Besides, Lianhua XX company as a listed company is a public company. The adjustment of profits will affect shareholders. If there is accounting error, information disclosure and adjustment should be made to securities management institutions in accordance with the relevant provisions of securities law and listed companies. In summary, Lianhua XX company's request for XX debt repayment is insufficient, and its request should be rejected. According to the fourth article of the general principles of civil law of the people's Republic of China, the second provision of the Supreme People's court's "provisions on civil procedural evidence" is as follows: it rejected the lien Hua XX company's claim. The cost of case acceptance is 44651 yuan, which is borne by Lianhua XX company.

In June 20, 2008, the two parties' agreement on mutual account balance confirmed the debt and debt of both parties, which is binding on both parties. The joint XX company has repeated account keeping behavior before the agreement is signed three years after signing the agreement, and should bear the corresponding burden of proof. The audit report issued by the Shandong Everbright Hengtai accounting firm, which was commissioned by the court of first instance, indicates that there are no original credentials in the accounting books of the XX company's financial account.

With regard to the problem that the XX company of the south does not provide the financial account books, the joint XX company unilaterally put forward the idea of duplicate account after the confirmation of mutual debt and debts. The proposal is based on the verification on the basis of its own account book. It should ensure the integrity and legality of its own account book. Now, because of the lack of original voucher, the original trial did not support the idea of repeated bookkeeping of joint XX company on the grounds of insufficient evidence. In summary, the original judgment finds that the facts are clear and the applicable laws are correct and should be maintained according to law. "

　　 Self learning and Thinking:

1. accounting work has laws to follow and needs to be carried out in accordance with the law. Accounting work is not willful or even arbitrary. However, in practice, most accountants put laws and regulations on the shelf, and others even trample on them at will. Accounting is free to adjust, legal risk is zero consciousness. Let's take a look at the most promising annual report in history, and we are clear about it. "In April 30th, the Shanghai Stock Exchange issued a circular calling for a temporary suspension of *ST Bo Yuan and issued a regulatory inquiry letter, because the company claimed in its 2014 annual report that it did not" guarantee the truth "in its financial report.

2. when accounting personnel think about fiscal and taxation problems, the inertia thinking is to consider the rules and regulations of Finance and taxation, which is longer than accounting and comparison, and should pay more attention to the fiscal and taxation problems. For example, when studying legal thinking, when examining tax problems with legal thinking, they should be concerned about whether the tax plan should comply with relevant laws, be good at the fixation of favorable evidence, and consider future potential disputes.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.