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问题
拆往年凭证违法吗?
释义
法律分析:
不合法。已经装订好的会计凭证属于会计档案。
法律依据:
《会计档案管理办法》 第七条 各单位保存的会计档案不得借出。如有特殊需要,经本单位负责人批准,可以提供查阅或者复制,并办理登记手续。查阅或者复制会计档案的人员,严禁在会计档案上涂画、拆封和抽换。
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更新时间:2025/5/8 9:56:32