电子发票与电子会计档案对财务工作的影响
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摘要
根据我国当下发布的电子发票、电子会计档案管理办法,以及推广使用情况,从法律地位、使用优势、存在问题进行了分析,得出电子发票和电子会计档案的推广使用优势,能有效降低社会成本,节约资源。也指出电子发票存在真实性和唯一性问题,电子档案存在信息被复制篡改,损毁丢失,保存介质等问题,制约了电子发票和电子档案的推广使用。同时提出加快电子发票、电子档案的立法管理,软硬件开发,从业人员培训等措施,能有效加快电子发票和电子档案的推广使用。
This paper analyzes the legal status,advantages in use and existing problems,according to China's current release administrative measures and promotion use case for electronic invoices and electronic accounting archives. A conclusion is that promotion of electronic invoices and electronic accounting archives can effectively reduce social cost and save resources. If the closed loop of"invoicing,preservation,circulation,inspection and filing"cannot be formed between the tax bureau,the issuer and the drawee of invoices,the problem of authenticity and uniqueness of invoices cannot be solved well. It will promote the upgrading of the university's internal management system and the improvement of management level that use of electronic invoices and electronic accounting archives.
This paper analyzes the legal status,advantages in use and existing problems,according to China's current release administrative measures and promotion use case for electronic invoices and electronic accounting archives. A conclusion is that promotion of electronic invoices and electronic accounting archives can effectively reduce social cost and save resources. If the closed loop of"invoicing,preservation,circulation,inspection and filing"cannot be formed between the tax bureau,the issuer and the drawee of invoices,the problem of authenticity and uniqueness of invoices cannot be solved well. It will promote the upgrading of the university's internal management system and the improvement of management level that use of electronic invoices and electronic accounting archives.
引文
[1]艾雨婷.影响企业使用电子发票的关键因素分析[J].税务管理,2015(07):62-65.
[2]胡梦齐.电子发票带来的影响及其推广[J].中国乡镇企业会计,2015(08):285-286.
[2]胡梦齐.电子发票带来的影响及其推广[J].中国乡镇企业会计,2015(08):285-286.