正确使用收入收费票据是高校准确计量收入、进行会计核算的基础,也是行政事业单位内部控制的一项重要内容。当前,高校在收入收费业务票据使用方面还存在一定问题。本文依据财政部及陕西省出台的有关票据管理办法,对高校收入收费业务进行梳理,明确与其使用票据的对应关系,并就现实工作中的一些收入收费业务的处理提出了应对办法。 Correct use of revenue and bill instruments is the basis for accurate accounting of income, accounting, but also an important part of the internal control of administrative institutions. At present, colleges and universities still have some problems in the use of receipts and fees for business receipts. This article, based on the Notes Management Measures promulgated by the Ministry of Finance and Shaanxi Province, sorts out the revenue and expenditure business in higher education institutions and clarifies the corresponding relationship with the use of bills, and puts forward some solutions to the handling of some revenue and fee-based businesses in reality.