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财务中的“白条”（即白头发票）是指未经套印财税机关发票监制专用章，由经手人书写的支付便条。目前，这种“白条”在一些企业财务记帐凭证中占有相当的比例。我们对3个非正常亏损企业进行了调查，这些企业财务中普遍存在虚假“白条”，利用“白条”损公肥私现象也十分严重。
The “white bar” (ie, white hair ticket) in the finance refers to the payment note written by the handler without the overprint of the special seal of the financial agency’s invoice. At present, this kind of “white bar” holds a considerable proportion in some companies’ financial accounting vouchers. We investigated three unusually loss-making enterprises. There are widespread false “white bars” in the financial affairs of these enterprises. The use of “white bars” to reduce public profits is also very serious.