财政电子票据试点中存在的问题及对策研究  

Research on the Problems and Countermeasures in the Trial of Financial Electronic Invoice

作　　者：田志宏[1] Tian Zhihong(Tendering and Bidding Management Office of Tianjin University,Tianjin 300072,China)

机构地区：[1]天津大学招标办,天津300072

出　　处：《天津大学学报（社会科学版）》2020年第5期423-427,共5页Journal of Tianjin University：Social Sciences

摘　　要：文章对中央财政电子票据改革工作进行了阐释,并对试点过程中遇到的系统升级改造、票据管理与服务系统功能不完备、配套政策不完善等问题进行了分析,提出了要根据单位类别因地制宜制定系统改造方案、构建财政票据信息管理与综合服务体系框架,尽快出台相关改革配套政策等建议,为电子票据改革的全面推广提供了有益借鉴。This paper introduces the reform of the financial electronic invoice of the ministry of finance,analyzes the problems encountered in the course of the pilot project,such as the upgrading of the system,the incomplete functions of the invoice management and service system,the imperfect supporting policies.and puts forward some suggestions,including formulating the system transformation plan according to the type of the unit,building the financial invoice information management and integrated service system framework,introducing relevant reform policies as soon as possible etc.,which provides a reference for the comprehensive promotion of the electronic invoice reform.

关 键 词：电子票据 改革 管理与服务系统 

分 类 号：F810[经济管理—财政学]