在日常经济活动中,由于定额收据手续简捷、交换迅速、使用方便,像饮食、服务、交通运输、邮电、文化、粮食、卫生、等单位都大量采用。但也存在手续不全的缺陷。定额收据,都是有价证券,一般不能挂失,为了防止发生盗窃,伪造和丢失现象,必须严格管理,在印制、保管,领用、发售、回笼、结算等环节都应有一套科学的、完整的、相互约束的管理办法。并从财务会计上加以控制,要求进出手续完备,钱数帐目清楚,总帐与明细帐相符,帐面数与库存数相符,定期盘点、抽查,按时结算。在印制定额收据时,要经上级有关部门批准,严格监督印制,票面一般要有顺序号码、项目、金额(数量)、业务专用代号、印发单位、专用印鉴等。印好后,按明细项目办理验 In daily economic activities, due to the simple, fast and convenient fixed invoice receipt, such as catering, service, transportation, post and telecommunications, culture, food, health and other units are widely used. But there are also defects in incomplete procedures. The fixed receipts are all securities and generally can not be reported. To prevent theft, forgery and loss, they must be strictly managed. There should be a set of scientific, scientific and technical documents in the fields of printing, storage, collection, sale, Complete, mutually binding management approach. And from the financial accounting to be controlled, requiring a complete entry and exit procedures, clear account of the amount of money, general ledger and sub-ledger, the number of books in line with inventory, regular inventory, spot checks, on time settlement. In the printing of fixed receipts, to be approved by the higher authorities, strict supervision of printing, the general should have a serial number, item, amount (number), business code, issued units, such as special seal. After printing, according to the details of project management experience