摘要
为使各项教育事业能够健康发展,解决当前办学经费严重不足的矛盾,高校除依靠国家的财政拨款外,还充分利用高校的教学、科研、知识、人才的优势,多方位多渠道筹措教育经费,收入来源多元化,收费工作已成为财务管理工作的一项重要内容。收费票据是单位财务收支的法定凭证和会计核算的原始凭证,是财政、物价部门进行检查监督的依据,是收费的源头。因此,做好收费票据的管理工作显得尤为重要。
In order to promote the healthy development of education in all respects and solve the problem of the severe shortage of funds,all universities,in addition to getting the financial support from the central government,have made full use of their advantages in teaching,research,knowledge application and talents to collect funds for education in every possible way and through various channels,so the multi-sources of funds make the management of pay notes one of the most important tasks in financial management.Pay notes are the legal voucher for revenues and expenditures and the original proofs of financial clearing,and the grounds for being examed and supervised by governmental departments of finance and price administration,as well as the source of payment.Therefore,making the good management of pay notes is of great importance to any finance departments in universities.
出处
《南京林业大学学报（人文社会科学版）》
2010年第4期127-130,共4页
Journal of Nanjing Forestry University(Humanities and Social Sciences Edition)
关键词
高校
收费票据
管理
university
pay note
management
problem
cause
proposal
