The invention discloses a manual accounting voucher punching machine. The manual accounting voucher punching machine comprises a base. The upper surface of the base is provided with an installation plate, and the upper surface of the installation plate is provided with a pressing device. The upper surfaces, on the two sides of the installation plate, of the base are provided with an installation frame, the upper surface of the installation frame is provided with screw holes, and the inner sides of the screw holes are connected with screw rods in a threaded manner. The side surfaces of the top ends of the screw rods are provided with rotary handles, the bottom ends of the screw rods are provided with punching pins, the upper surface of the base is provided with paper scrap holes corresponding to the punching pins, the paper scrap holes communicate with paper scrap slots formed in the side surfaces of the base, and the inner sides of the paper scrap slots are provided with paper scrap collection devices. According to the manual accounting voucher punching machine, a rotary downwards-pressing punching manner replaces a manual downwards-pressing punching manner, time and labor are saved, operation is simple, and labor intensity is lowered; and a movable plate can slide on guide pillars, the position of a pressing plate is adjusted according to the number of accounting vouchers, the pressing plate can tightly press the accounting vouchers, and the situation that the accounting vouchers are deviated due to stress in the punching process is prevented.