目前,行政事业单位在差旅费报销上一直采用的“凭票报销”(也称实报实销)的管理办法,随着时间的推移和市场经济的发展,这种管理办法对现行的差旅费报销的监督越来越显得苍白无力,已经不能适应当今财务管理的需要,差旅费超支问题日益严重。造成差旅费开支居高不下的原因:一、审 At present, the management methods of “reimbursement of expenses by reimbursement” (also known as reimbursable expenses) that administrative institutions have been using for reimbursement of travel expenses have come more and more over the supervision of current travel expense reimbursement over time and the development of market economy The more pale and weak, can no longer meet the needs of today’s financial management, the problem of travel overruns growing. Reasons for high travel expenses: First, the trial