票据管理现代化探究

Probe into the Modernization of Bills and Notes Management

各类不规范的票据管理成为社会的一大问题 ,不规范的票据入账给企业管理和国家对票据的控制带来了很大难度 ,致使票据市场混乱 ,挥霍公款 ,偷税漏税现象严重。解决这些问题 ,一是加强内部控制 ,建立内部电算化管理体系 ,费用报销的薪酬制 ,内部员工监督机制。二是强化外部监督机制 ,统一票据管理数据化 ,控制费用列支环节 ,加大检查力度及对造假处罚力度。

The nonstandard management of all kinds of bills and notes has become a social problem. The nonstandard account caused great difficulty in enterprise management and control of bills and notes, as a result of which the market is so disordered and the phenomenon of squandering public money and tax evasion is so severe. Solutions to the problem are to enhance internal controls, set up internal computerized management system, submission of expense account salary system and supervision system of internal personnel and to intensify outer control, unify and computerized management of bills and notes, control expense link, enlarge the strength of back-check and punishment of false accounting.