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在会计集中核算实践过程中,发票既是记载收入的主要凭证,也是行政事业单位的报销凭证。制售假发票和非法代开发票、虚开发票成为久治不愈的顽症,成为少数人谋取私利的工具。
In the practice of centralized accounting accounting practice, the invoice is not only the main documentary record of income, but also proof of reimbursement of administrative units. Making and selling fake invoices and illegally issuing invoices on the false invoices has become a persistent problem in a long time and become a tool for the few to seek personal gain.