浅谈非税收入票据管理问题与建议

A brief analysis on problem of non-tax revenue notes management and suggestions

非税收入是政府参与国民收入分配和再分配的一种形式,非税收入票据管理是规范财经程序,强化财务监督的重要手段,是做好非税收入管理的关键一环,是财政、审计等部门进行监督检查和银行办理非税收入结算的重要依据,也是单位财务收支的法定凭证和会计核算的原始凭证。非税收入一直以来都是财政体制改革的一个重点和难点。随着我国公共财政体制的逐步建立,非税收入管理体制在实际运行中出现了不容忽视的问题。

Non-tax revenue is a form that government participates in national income distribution and redistribution.Non-tax revenue notes management is a important means to standardize financial procedures and strengthen financial supervision, it is a key to finish the non-tax management, a important basis for financial department and auditing departments to supervise business and also a important basis for bank to conduct settlement of non-tax revenue.the non-tax revenue notes is a statutory certificate of company＇s income ＆ expenditure and a original certificate of company＇ ＇s accounting.Non-tax revenue has always been an important point and difficult point of financial system reform.With the gradual establishment of public financial system in our country, some problem that could not be negligent has come into being during the factual operation of non-tax revenue management system.