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近几年,各级部门注重加强发票(收款收据,下同)管理,努力从源头上堵塞收支管理中存在的漏洞:生产经营单位的发票由税务部门统一监制,行政事业单位的收款收据由财政部门统一监制。财政、税务、审计、监察等经济管理部门和执法执纪部门在检查单位收支时,也非常注重检查单位发票的合法性、真实性和规范性,但是,有些检查人员在实际工作中,不考虑具体情况,片面地强调单位的所有支出
In recent years, departments at all levels have paid attention to strengthening the management of invoices (collection receipts, the same below) and trying to plug the loopholes in revenue and expenditure management from the source: invoices of production and business units are uniformly supervised by tax authorities, and receipts from administrative institutions Receipts by the financial department unified producer. When examining the unit receipts and expenditures, the economic management departments and the law enforcement departments of the departments of finance, taxation, auditing and supervision pay great attention to the legality, authenticity and normativity of the unit invoices. However, some inspectors in actual work do not Consider the specific situation, one-sided emphasis on all expenditures units