《上海会计》1993年第1期刊登了冒邦杰同志“堵塞红字发票中的漏洞”小建议,读后深有同感。红字发票中漏洞太多是该堵塞。但目前开出红字发票也往往是某些销货单位一种不正当的促销手段,光靠销货单位财会人员的努力恐收效有限。笔者认为问题的关键在于健全红字发票的管理制度。要健全管理制度的关键又在于严格限制红字发票的使用 Shanghai Accounting published the first issue in 1993, Comrade Takebangjie “loopholes in the blockade of the red letter” a small proposal, after reading the same feeling. The loopholes in the red letter invoice is too much of the blockage. However, the current out of the red letter invoices are often some marketing units an improper marketing tool, relying solely on the sales unit accounting staff fear of limited effectiveness. The author believes that the crux of the problem lies in improving the management system of the red letter invoice. The key to sound management system lies in strictly restricting the use of red letter invoices