财政票据监管工作路径优化策略  

The Optimizing Strategy of Financial Bill Supervision

作　　者：黄杏娥 Huang Xing'e(Anxi County Finance Bureau,Quanzhou City,Fujian Province,Quanzhou 362400)

机构地区：[1]福建省泉州市安溪县财政局,福建泉州362400

出　　处：《中阿科技论坛（中英文）》2021年第2期75-77,共3页China-Arab States Science and Technology Forum

摘　　要：财政票据监管工作属于财政收费管理工作的重要内容之一,对落实综合预算管理和财政收费管理具有十分重要的意义。本文通过对监管体系、票据应用、票据种类等三方面财政票据监管工作中存在问题的分析,提出了完善监管体系、落实信息技术的应用、统一管理票根、强化财政票据监管力度等进一步强化财政票据监管工作质量的路径。The supervision of fiscal bills is one of the important contents of fiscal charge management,and plays an important part in the implementation of comprehensive budget management and fiscal charge management.This paper analyzes the problems exist in the supervision of fiscal bills from three aspects,namely,supervision system,bill application,and bill types,and proposes advice to improve the supervision system,such as implementing the application of information technology,unifying the management of bills,and strengthening the supervision of fiscal bills.

关 键 词：财政票据 票据监管 监督管理 会计核算 财务收支 

分 类 号：F812.2[经济管理—财政学]