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。发票必须如实开具和使用,但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核在时间上和空间上分离 Invoice is the receipt or payment of vouchers, is a record carrier of economic business, the transmission of the invoice marked the flow of funds (goods). The invoice must be truthfully issued and used, but some people who want to give up on the invoice actually do a great job, losing their private wealth and gaining enough money to carry out illegal and criminal activities. Especially under the condition of accounting centralized accounting, the purchase of goods (labor service) and the examination of invoices are separated in time and space