按照国家预算外资金管理及财政票据管理的有关政策规定,各行政事业单位收取、核算往来款项必须使用财政部门监(印)制的收款收据,以用于各级机关、团体、事业单位收取上级拨款、资料费、职工还借款、内部水电费等往来款项。加强对收款收据的监控管理,是各级财政收费管理机构规范预算外资金征管秩序,促进行政事业单位严格执行各项财务制度和财经纪律的重要手段。近年来,各地财政收费管理机构全面推行行政事业性收费和罚没款“票款分离”管理办法,执收执罚部门在执行收费和罚款时,不能自行收取费用,所有资金直接缴入财政专户或国 In accordance with the relevant state policies and regulations on the management of extra-budgetary funds and the management of fiscal bills, all administrative institutions must collect receipts and receipts made by the financial department (printed) for receipt and payment of current accounts for collection by organs, groups and public institutions at all levels Higher appropriation, information costs, employees also borrowed money, internal utilities and other current payments. Strengthening the monitoring and management of receipts and receipts is an important means by which fiscal charge administrations at all levels regulate the collection of extrabudgetary funds and promote the strict implementation by administrative institutions of the financial systems and financial discipline. In recent years, all local financial charge management institutions to fully implement the administrative fees and fines and penalties “fare separation ” management practices, the implementation of collection and punishment departments in the implementation of fees and fines, can not collect fees, all funds directly into the financial Household or country