1. Problems discovered during the financial reimbursement process

1. There are problems with the invoice itself: there is no financial seal of the payee unit on the invoice, or it is unclear ; The name of the paying unit is blank or other unit names; the shopping content on the invoice is ambiguous. The "Shopping Name" column of some invoices only says "Stationary Supplies" or "Office Supplies" without a shopping list or computer receipt; the date of business occurrence indicated on the invoice is no longer in the reimbursement period; there are obvious traces of overwriting on the invoice.

2. Other issues: The meal expense deposit slip contains invoices from high-consumption service industries such as saunas, pedicures, and teahouses; the item codes for meal expenses, phone bills, and taxi fares are "key project funds." ; There are detours in the travel expenses bill without valid reasons; the accommodation fee exceeds the standard; there are a large number of cash receipt lists in the scientific research funds or the purchase of personal consumer goods such as mobile phones; large cash purchases; random signatures in the "Acceptor" column, etc.

2. Cause analysis

Whether it is a problem with the invoice itself or a problem caused by other reasons, analyze its essence Or it is caused by human factors. The bill pasting sheet generally involves more than three signatures. The authenticity, legality, completeness, correctness of the items listed and the accuracy of the data, etc. of the bill are directly related to the sense of responsibility of the person handling it and the signatory. Therefore, the main reasons for the above phenomenon are:

1. The handler does not have a strong sense of responsibility. The national tax law stipulates: "Invoices are legal documents for financial revenue and expenditure and accounting." Shopping and paying to obtain formal invoices are the awareness that every citizen of the economy and society should have, especially businesses that require reimbursement of invoices in the future. Once the handler neglects to ask for a formal invoice, problems related to the "financial seal" will easily arise.

2. Pay no attention to the signature in the "Acceptor" column or the acceptor does not have a strong sense of responsibility. The signature column of "Acceptor" should be signed by a person who understands the authenticity of the business and the accuracy of the figures. In reality, people who are not related to the business often fill in this column at will, or it is filled in by people who are "acceptors" due to various subtle relationships and lack of necessary review. In this way, the procedure is neither illegal nor should it be exposed, and the authenticity and accuracy of the bill will be reduced to one less step to ensure.

3. The handler or reimbursement personnel do not pay attention to the relevant regulations on financial reimbursement. Even if the school has issued a certain scope of use of funds or a method of expenditure, due to the indifference or lack of attention of the handlers, relevant regulations are often ignored when spending, resulting in the phenomenon of unreasonable items being included in the funds.

4. The department head or "Yizhibi" is not familiar with the financial regulations, does not strictly review the bills, or is not familiar with the scope and content of the corresponding expenditures. The signature of the person in charge or "one pen" is a major internal control procedure in my country's current reimbursement system. Each expenditure of project funds is signed by a dedicated person in charge, so the person in charge or "one pen" has highly centralized signing authority. Once they are intentionally or unintentionally negligent in bill approval, state funds will be lost or wasted.

5. Individuals or group members take advantage of policy loopholes. For example, some scientific research projects have not issued formal documents but only have some industry regulations in some specific industries. Therefore, the use and expenditure of some scientific research funds lack effective monitoring. As long as the scientific research projects are completed efficiently and with high quality, As for how the funds will be allocated, there is no specific monitoring.

6. A very small number of people did it deliberately. Some handlers are fed up with the inconvenience of using checks and deliberately use cash for large transactions regardless of financial regulations. There are also a very small number of people who take advantage of the same opportunity as all service industry invoices to mix teahouse and other high-consumption invoices into meal invoices to deceive accounting personnel and extract cash.