(a) to strengthen the management of financial bills, which is conducive to standardizing the financial revenue and expenditure activities of the units that collect and punish. Financial bills are the legal documents of accounting and the important basis of financial revenue and expenditure. The accuracy of accounting mainly depends on the authenticity of the obtained bills. Illegal and untrue financial bills will inevitably affect the authenticity, accuracy and integrity of accounting, and wrong financial information will easily lead to mistakes in leadership decision-making. Strengthening the management of financial bills will fundamentally safeguard the authenticity and legitimacy of accounting, plug the loopholes in financial revenue and expenditure, and make the financial activities of units legal, orderly and standardized.
(2) Strengthening the management of financial bills is conducive to increasing fiscal revenue and reducing expenditure. The bill of charges is a written proof of obtaining the fee income, which is an important part of the income in the financial budget and the main source of extra-budgetary funds. Strengthening the management of financial charge bills can make the finance directly grasp the charge income and unit settlement funds from the source, and effectively organize the financial income. At the same time, through the legal use of bills, the reimbursement and unreasonable expenditure of illegal bills in the unit can be controlled, so as to achieve the purpose of increasing income and reducing expenditure.
(3) Strengthening the management of financial bills is conducive to the governance of the "three chaos". The phenomenon of arbitrary charges, fines and apportionment in society is characterized by the fact that most of the bills used are illegal bills that have not been approved by the financial and tax departments. Individual units and individuals use illegal bills to collect fees, apportion fees and impose fines for the benefit of small groups and individuals. Therefore, strict bill management, strengthening bill inspection and putting an end to the circulation of illegal bills can effectively stop the occurrence of "three chaos".
Two, the main problems in the use of financial bills
(1) The bill user violates the relevant regulations on bill management. Some departments and units do not have a strong awareness of using tickets according to law, and use financial bills to collect fees, impose fines or exceed the standard fees and fines; Some units have a weak sense of security, and the management of bills is not standardized. They lend or transfer financial bills at will, and some even cause bills to be lost. Some companies use bills irregularly, some fill in bills with incomplete contents and altered amounts, and the contents and amounts between bills are inconsistent, and some use bills for charges, fines and settlement in a different way; Individual units use illegal bills, and even make their own fees and confiscation receipts.
(two) the timeliness, effectiveness and authority of the local financial department's bill supervision are not fully exerted. In some places, there are some problems in the supervision means and operation mechanism of bill supervision: there is no independent organization for bill management, and there are few staff, and most of the managers are part-time. The issuance, use and cancellation of bills cannot be strictly in accordance with the regulations, and the control is not strict. If there are unlimited supply of bills for charging items, the bills are not urged to be cancelled in time, and the ticket verification is not fully checked when they are cancelled, and there are spot checks. Restricted by the external economic environment and law enforcement environment, the financial bill management function is not fully exerted, and it is difficult to impose effective sanctions and punishments on illegal units.
(3) The payer's awareness of rights protection is weak. Many payers are not clear about the bill management policy, whether the bills issued by the collection and punishment units are legal and standardized, and have no habit of studying the bills of payment; In the collection relationship, the payer is in a passive position, fearing that things will not go smoothly, and dare not confidently ask for bills or report by ticket; Some standards of fees and fines are flexible in policy provisions and actual implementation. For economic reasons, payers often pay more attention to the actual payment amount, but don't care much about what kind of bills the collecting and punishing units issue.
Three, to further improve the management of financial bills.
(1) Strictly issue bills and establish management accounts. When collecting bills, the bill administrator should carry the Bill Purchase Permit, and collect bills in limited amount according to the fees approved by the annual examination. The financial bill administrator should register the time, variety, quantity and number of collection in the Bill Purchase Permit and the bill management desk account, and both parties should sign for confirmation.
(two) strengthen the verification of bills to ensure that the income is paid to the account. The verification of bills shall be carried out by "checking the old and getting the new", and the bills shall be written off once a month. The ticket-using unit will summarize the bill amount according to the number and non-tax income items after use, register it on the cover of the bill, and submit it to the bill department for review and inspection. After ensuring that the collected non-tax income is turned over to the financial special account in full, it will be stamped with the seal of inspection. For the bills and the current settlement bills that are not turned over by individual units, it will be strictly examined whether they are used according to the prescribed purposes.
(3) Standardize management procedures and establish a reporting system. Establish the Monthly Report on the Use of Non-tax Revenue Bills by the charging unit, and report relevant data such as non-tax revenue items, revenue numbers and the number of bills used, so as to check whether the unit uses tickets and whether it pays non-tax revenue on time. Establish the monthly report of financial bill usage, and the financial bill administrator will summarize the bill usage every month, check and analyze the existing problems, and put forward corrective opinions, which ensures the correct use of bills.
(4) Deepening post supervision and intensifying inspection. Carry out regular and irregular inspections on the use of bills by units, thoroughly track and check whether financial bills are used according to the prescribed purposes, stop issuing bills to those who violate the regulations on the use of bills, make rectification within a time limit, and deal with them severely according to relevant regulations. Organize regular training for bill users to improve their basic professional quality.
(5) Organize relevant personnel to strengthen the study of relevant laws and regulations such as the measures for the administration of financial instruments and the Negotiable Instruments Law, and make detailed provisions on the operating procedures of financial instruments, so as to improve the quality of business personnel of each holding unit and prevent technical mistakes. At the same time, the financial bill management personnel of each unit should be relatively fixed, and strive to be full-time and responsible, so as to ensure clear and definite responsibilities.
(six) to further improve and strengthen the collaborative management of various departments within the financial sector. For units that use financial bills, revenue collection and management personnel, inspectors, financial planners and ticket controllers should closely cooperate with each other, investigate and deal with the units that have problems in time, and limit the receipt of bills by exchanging old ones for new ones according to the warehousing vouchers issued by the financial planning department, and increase penalties for units that do not invoice or use IOUs to collect fees, so as to fundamentally put an end to all kinds of violations.
(seven) the implementation of high penalties. Improve the punishment standard for violations from laws, regulations, policies and rules; The implementation of accountability system, shall be investigated for the direct responsibility of the illegal use of bills and the responsibility of the relevant person in charge, depending on the seriousness of the case, given disciplinary sanctions. Implement comprehensive management, improve the management system, supervise and manage the ticket-using units in a multi-directional, multi-level and multi-angle manner, and create a good law enforcement link; Adhere to the combination of punishment and standardization, daily management and special inspection, after-the-fact inspection and prior supervision, and in-process regulation, so as to improve the pertinence, timeliness and prudence of supervision.