公安院校科研经费电子发票使用问题研究

Research on the Use of Electronic Invoice for Scientific Research Funds in Public Security Colleges

电子发票是现代信息技术发展的必然产物,电子发票传递快捷、成本低、方便查阅等优势在公安院校科研经费报销中广泛应用,同时也存在着可复制性强、核验工作量大、发票存储安全性低、管理系统尚未实现一体化、财务人员对电子发票的使用认识不足等问题。在公安院校科研经费报销中使用电子发票,应构建与税务局网站相连接的电子发票服务平台,进行查验与报税活动,加强公安院校信息安全建设,构建公安院校电子会计档案制度,不断推动科研经费信息化管理进程,同时加强对财务人员和科研报销人员的培训,使电子发票更好地为公安院校科研经费使用服务。

The evolution of modern information technology has resulted in the unavoidable development of electronic invoices.Because of its benefits such as fast transmission,low cost,and ease of access,electronic invoices are widely used in the reimbursement of scientific research funds in public security colleges.At the same time,there are some issues,such as repeated reimbursement,a heavy verification workload,and inadequate invoice storage security.The financial research system has not yet realized the integrated management,the financial personnel have insufficient knowledge of the use of electronic invoices.When using electronic invoices to reimburse scientific research funds in public security colleges,we should build an electronic invoice service platform linked to the tax bureau website,conduct inspection and tax declaration activities,strengthen the information security construction of public security colleges,build an electronic accounting file system,and constantly promote the scientific research funds information management process.Simultaneously,publicity and training should be expanded in order to improve the professional service level of scientific research reimbursement personnel and financial personnel,so that electronic invoices can better serve the reimbursement of scientific research funds in public security colleges.