国家在财政管理中实行“收支两条线”以后，各地“三乱”问题仍时有发生。“三乱”的原因固然是多方面的，但各种收费罚款票据（以下简称票据）的制发领用管理松弛则是“三乱”的源头。为了强化票据管理，必须堵住“三乱”源头。笔者结合审计实践，谈谈当前票据管理存在的... After the state has implemented the “two lines of revenue and expenditure” in fiscal management, the issue of “three chaos” in various places still occurs from time to time. Although the reasons for the “three chaos” are many, the relaxation of the management of various fees and fines (hereinafter referred to as instruments) is the source of “three chaos”. In order to strengthen the management of bills, we must stop the “three chaos” source. I combine the audit practice, talk about the current existence of the bill management ...