Research on the Reform of Financial Reimbursement Process Brought by Electronic Invoice

DOI

10.2991/emle-18.2018.47How to use a DOI?

Keywords

electronic invoice; financial sharing; financial reimbursement

Abstract

Since the first electronic invoice was issued by Jingdong Mall in 2013, the scale of the issuance of electronic invoices in China has been expanding. Compared with paper invoices, the application of electronic invoices for financial reimbursement can effectively save costs and improve efficiency. At the same time, it can solve the problem of untimely approval of enterprises due to mobile office. This paper analyzes the financial sharing reimbursement process and the electronic invoice reimbursement process, summarizes the problems arising from the current electronic invoice application in corporate financial reimbursement, draws on the experience of E-invoice implementation in Brazil, Taiwan, EU and other regions, and proposes the concept of fully implementing electronic invoice in China.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Liu Songyue
AU  - Xia Lei
PY  - 2018/12
DA  - 2018/12
TI  - Research on the Reform of Financial Reimbursement Process Brought by Electronic Invoice
BT  - Proceedings of the 4th International Conference on Economics, Management, Law and Education (EMLE 2018)
PB  - Atlantis Press
SP  - 262
EP  - 266
SN  - 2352-5428
UR  - https://doi.org/10.2991/emle-18.2018.47
DO  - 10.2991/emle-18.2018.47
ID  - Songyue2018/12
ER  -