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各地汽车运输部门对客票的管理一般都实行“领销制”。即由售票员直接到票证总库或分库领取当月所需的客票,月末由售票员向财务部门编报营收月报结帐。这种办法不便于财会人员加强管理,会计人员要面对每个售票员,很难避免误核和漏核现象。同时每个售票员手上都拥有大批客票,他们自领、自销、自报、有少数人往往虚报客票结存,截留、挪用公款,我公司曾发生售票员长期挪用票款受到法律制裁的。我建议将客票“领销制”改为“购销制”。每个县站设一名票证员,每月由票证员到票证总库或分库领取客票。车站根据当地的实际情况,给每个售票员核定一定数额
Car transport departments throughout the management of the ticket are generally implemented “collar system.” From the conductor directly to the ticket base or sub-library to receive the required tickets for the month, the end of the month by the conductor to the financial department to prepare the monthly revenue checkout. This approach does not facilitate financial management to strengthen management, accountants face each conductor, it is difficult to avoid the phenomenon of false nuclear and nuclear leaks. At the same time, each conductor has a large number of ticket holders in hand. They bring their own sales and report to themselves that a small number of them often make false statements about ticket settlement, interception and misappropriation of public funds. The company has incurred long-term diversion of tickets by ticket saleskers and is subject to legal sanctions. I suggest that the ticket “sales system” be replaced by “buying and selling system.” Each county station to set up a ticket officer, a monthly ticket from the ticket to the total library or sub-library to receive tickets. Station according to the actual situation on the ground, to each conductor approved a certain amount