发票管理在单位内控管理中的风险分析及应对策略

Risk Analysis and Coping Strategies of Invoice Management in Unit Internal Control Management

发票是会计核算的原始依据,也是审计机关、税务机关执法检查的重要依据。发票管理制度的完善是单位内部控制建设的重要环节,也是国家税务机关加大对增值税发票监管力度的具体体现。本文就当前一些单位内部控制进程中发票管理建设所出现的主要问题做出风险分析,并针对这些问题对发票管理提出了合理化建议,以期进一步规范发票管理工作,实现单位内部控制建设的深入与完善。

Invoice is the original basis of accounting, and it is also an important basis for enforcement inspection by auditing agencies and tax authorities. The improvement of the invoice management system is a vital part of the internal control construction for the work unit, also is a concrete manifestation of the state tax authorities' efforts to strengthen the supervision of VAT invoices. This paper makes a risk analysis of the main problems in the invoice management construction of some work units in the current internal control process, and puts forward reasonable suggestions for invoice management in order to further standardize the invoice management and realize the deepening and perfection of the internal control construction for the work units.