近年来,笔者在审计监督检查中发现,由财务“白条”引发的问题五花八门:有的用“白条”支付业务招待费用,一张“白条”金额往往成百上千甚至超过万元,却不注明详细的款项用途;有的用“白条”支付加班工资或劳务费用,虽写明了用途但领款人签名不规范,造成调查审计时核对困难;有的 In recent years, the author found in the audit supervision and examination that the problems caused by financial “white bars” are manifold: some use “white bars” to pay for business entertainment expenses, while the amount of “white bars” often amounts to hundreds or even thousands of yuan, but not Indicate the detailed payment purposes; some use “white bars” to pay overtime wages or labor costs, although the stated purpose, but the signature of the non-standard payrolls, resulting in the investigation of the audit check difficult; some