电子发票报销真实性和唯一性疑难初探  

Preliminary Exploration on Authenticity and Uniqueness of Electronic Invoice

作　　者：邓筠[1] 黄竹君[2] 

机构地区：[1]湖南师范大学财务处,湖南长沙410081 [2]长沙大学计划财务处,湖南长沙410022

出　　处：《长沙大学学报》2016年第6期47-48,共2页Journal of Changsha University

摘　　要：电子发票报销中,财务人员对其真实性和唯一性难以把握,可以由政府机关构建平台、第三方机构负责接入、报销单位付费并下载打印电子发票,既能保障电子发票的真实性与唯一性,又能提高报账信息的准确性,还能有效保护报账人个人隐私。In the process of electronic invoice reimbursement,it is difficult for the accountants to identify the authenticity and uniqueness of electronic invoices. In order to ensure the authenticity and uniqueness of electronic invoices,the government could establish a certain platform,and the third parties should take charge of accessing to while the reimbursement unit pays for the downloading and printing. It could not only improve the accuracy of the reimbursement information,but also protect the privacy for the people applying for the reimbursement.

关 键 词：电子发票 真实性 唯一性 初探 

分 类 号：F231.4[经济管理—会计学]