关于实施财政电子票据管理工作的研究

发布时间：2019-03-07 10:52

【摘要】：正20世纪90年代以来,财政部开始统一管理财政票据,不断完善财政票据管理制度,创新财政票据监管手段,提高财政票据监管水平,在治理乱收费、乱罚款和各种摊派、规范政府非税收入征缴管理、完善行政事业单位财务会计核算,以及有效防治小金库等方面发挥了重要的作用,充分发挥了财政票据在财政管理中的积极作用。然而随着财政票据管理的内涵和外延不断扩展,传统财政票据管理的方式已经不再适应现阶段的管理要求,需
[Abstract]:Since the 1990s, the Ministry of Finance has begun to unify the management of financial bills, continuously improve the management system of financial instruments, innovate the means of supervision of financial instruments, improve the level of supervision of financial instruments, and deal with random fees, fines and various assessments. It has played an important role in standardizing the collection and collection management of government non-tax income, perfecting the financial accounting of administrative institutions, and effectively preventing and curing small coffers, and has fully played an active role in the financial management of financial instruments. However, with the continuous expansion of the connotation and extension of the management of financial bills, the traditional way of management of financial bills no longer meets the requirements of management at the present stage, so it is necessary to do so.
【作者单位】：中国资产评估协会;
【分类号】：F812

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