当前,一些地方行政事业单位在收费票据管理方面存在诸多问题,值得引起重视。一是收款无正规票据。存在着不开票据或用白条收据收费,形成账外资金。二是违规使用票据。如跨年度使用票据或使用过期票据收费。三是票据管理内控制度不健全。收费票据未能及时上缴财政,造成收费资金 At present, some local administrative units have many problems in the management of bills of exchange and deserve our attention. First, the receipt of no formal bills. There is a non-open bill or receipt with white fees, the formation of off-balance-sheet funds. Second, illegal use of bills. Such as the use of bills across the years or the use of overdue bills. Third, the bill management system is not perfect. Billing bills failed to be turned over to finance, resulting in fees and charges