Article 17. The accounting body and accounting personnel should not accept or handle any false or illegal vouchers and should return any inaccurate and incomplete vouchers for correction or completion.

• 第十七条会计机构、会计人员对不真实、不合法的原始凭证，不予受理；对记载不准确、不完整的原始凭证，予以退回，要求更正、补充。