高校票据管理运行机制初探  

On Bills Management System in Colleges and Universities

作　　者：李红[1] 吴文军[1] 龚嫱 夏虹[1] 李道坪[1] 

机构地区：[1]江西农业大学财务处,江西南昌330045 [2]上海海博出租汽车有限公司,上海200231

出　　处：《江西农业大学学报（社会科学版）》2009年第2期142-144,共3页Journal of Jianxi Agricultural University :Social Sciences Edition

基　　金：江西农业大学社会科学基金课题

摘　　要：高等学校从单一财政拨款发展到现今的多渠道筹集资金办学模式的转化,令票据使用范围日益扩大。票据是财务收支的法定凭证和会计核算的原始凭证,是财政、物价、审计和税务等部门进行监督检查的依据。票据管理履行着对学校资金监管的职能。归纳目前高校票据管理中存在对其重要性认识不足、使用范围混淆不清、过程管理松散、缺乏时效性和相关约束机制等问题,提出票据管理中应加强法律和法规学习、把好申购关、制定相关操作规程、实施检查监督和奖惩办法,为高校票据管理良性运行提供参考。Bills are now used for various purposes in colleges and universities who are now collecting funds from different sources instead of being financed solely by the government. As the original evidence for accounting, bills play the function of capital management for colleges and universities, and they also serve as the evidence for government supervision by such agencies as financing, pricing, auditing and taxing. This pa- per first summarizes problems found in bills management in higher education institutions including failure to understand their importance, confusion of application purposes, weak process management, low efficiency and lack of regulating and monitoring systems. It then proposes that to improve bills management, it is necessary to ons, tighten monitoring over purchases, and make rules on oper- ating processes, adopt appropriate punishment and awarding systems, etc.

关 键 词：票据管理 运行方式 高等学校 

分 类 号：G640[文化科学—高等教育学]