近年来,随着科教兴国战略的全面实施、高等教育体制改革的推进以及高校大规模扩招政策的出台,使我国高等教育实现了突飞猛进的发展,现我国在校大学生人数居世界第一,接受过高等教育的人数居世界第二。由于高等教育的日益普及,教学规模的不断扩大,各项收费越来越多,收费票据的使用数量越来越大,收费管理工作已成为高校财务管理的重要部分。票据管理又是收费管理的重要环节,直接影响到高校财务管理 In recent years, with the full implementation of the strategy of rejuvenating the nation through science and education, the reform of the higher education system and the introduction of a large-scale expansion of enrollment policy in colleges and universities, our country’s higher education has achieved rapid development. Nowadays, the number of undergraduates in our country ranks first in the world. The number of higher education ranks second in the world. Due to the increasing popularization of higher education, the continuous expansion of teaching scale, more and more fees and the increasing use of bills, the charging management has become an important part of college financial management. Bill management is an important part of the management fee, a direct impact on the financial management of colleges and universities