The invention discloses an electronic receipt management method, and the method comprises the steps: setting a user account which builds and modifies an electronic receipt as a submitting-side account; setting a user account which receives the electronic receipt as a handover side account; generating an electronic receipt at a preset format and a tag according to the submitting-side information, handover side information, related data items, receipt receiving updating time and remark information record by the submitting-side account; transmitting the electronic receipt information to the submitting-side account, and storing the tags, contents and states of the electronic receipts in cloud receipt lists of two sides; transmitting the information of signing and receiving confirmation to the submitting-side account if the handover side account records the information of signing and receiving confirmation, and updating the tags, contents and states of the electronic receipts in cloud receipt lists of two sides, i.e., indicating the successful signing and receiving of a file; transmitting the information of signing and receiving rejection to the submitting-side account if the handover side account records the information of signing and receiving rejection, i.e., indicating that the signing and receiving of the file is not successful. The method is simple and efficient in handover process, is easy for typing, storing and inspecting, is convenient and quick for use, and improves the reasonable use rate of resources.