发票是收取或支付款项的凭证,是记录经济业务的载体,发票的传递标志着资金(货物)的流动,因此发票必须如实开具和使用。然而现实经济活动中,有些利欲熏心的人却在发票上大做手脚,损公肥私,中饱私囊,进行违法犯罪活动。特别是在会计集中核算条件下,货物(劳务)的购买和对发票的审 An invoice is a voucher for receiving or paying money and is a carrier for recording economic business. The transmission of an invoice marks the flow of funds (goods), so the invoice must be truthfully issued and used. However, in the real economic activities, some people who are desirous of wanton smuggling have done a lot of work on the invoices, losing public funds and gaining profits. They have also engaged in illegal and criminal activities. Especially under the conditions of centralized accounting, the purchase of goods (labor services) and the examination of the invoices