高职院校收费视角下的财政电子票据对传统纸质票据的挑战研究--以昆明冶金高等专科学校为例

A Study on the Challenge of Financial Electronic Bills to Traditional Paper Bills from the Perspective of Charging in Higher Vocational Colleges: Taking Kunming Metallurgy College as an Example

传统纸质票据使用成本高、监管困难、使用效率低、保管风险高等问题日益突出,已经越来越不适应现代信息网络技术的发展,严重制约了网络缴款、电子支付等新兴缴款模式的应用,财政部近年来积极推进电子票据管理改革。在此背景下,通过借鉴昆明冶金高等专科学校在传统纸质票据改革和电子票据使用过程中遇到的问题,分析传统纸质票据的问题、电子票据的优势,进而对电子票据管理改革提供一些建议。

The problems of high cost, difficult supervision, low efficiency and high risk of storage of traditional paper bills have become increasingly prominent. They have become less and less suitable for the development of modern information network technology, which has seriously restricted the application of emerging payment modes such as online payment and electronic payment. Ministry of Finance of the People’s Republic of China has actively promoted the reform of electronic bill management in recent years. In this context, this paper analyzes the problems of traditional paper bills and the advantages of electronic bills by the problems encountered by Kunming Metallurgy College in the process of using traditional paper bills and electronic bills reform, and then offer some suggestions to the reform of electronic bill management.