浅析武警部队收费票据管理

The Analysis of the Invoice Management in CAPF

近年来，武警部队一些财务部门在财务管理工作中，重视经费管理而轻视票据管理、重视收费管理而轻视收费票据管理的现象比较突出，使收费票据管理出现了一些薄弱环节。这些薄弱环节又进一步影响了财务部门对预算外收入的控制和监督，也影响了会计信息质量。对此，笔者提出了加强收费票据管理的对策，即：增强票据管理意识，严格落实管理制度，完善票据领用办法，规范票据的使用，加强业务稽查，加强管理信息化建设及提高人员素质。

Invoices of CAPF, which is the statutory certificate in financial accounts of a unit, and the o riginal certificate of accounting, is the focus of financial department management. In recent years, the finan cial department has paid a lot of attention to fund management while neglected the invoice management. They also emphasized management of fees while neglected the management of invoices, which resulted in some weaknesses in the management of invoices. The weaknesses not only further affect the financial department＇s control and supervision of extra budgetary revenue, but also affect the quality of accounting information, we dicusse this matter in the article and then put forward measures to strengthen the management of invoices.