笔者在审计工作中发现,一些单位在报销费用支出时,存在由税务部门代开的金额较大的临时发票,虽有经手人和单位领导签字,但并无附件或说明,理由是这些支出必须办理,但又无法取得合规发票,只得将白条及不合规发票汇集起来,统一换取合规的发票。这些临时发票的组成内容主要分为四类:一是运输、外出办事获得的白条;二是向本单位以外人员支付的宣传费、服务费等费用;三 The author found in the audit work that when some units reimburse their expenditures, there are large temporary interim invoices issued by the tax department. Although signed by the leaders of the handling units and units, there are no attachments or explanations on the grounds that these expenses must be Handling, but unable to obtain compliance invoices, only white bars and non-compliance invoices together, unified in exchange for compliance invoices. The contents of these interim invoices are mainly divided into four categories: one is to transport, go out to get the white striped; two is to pay extra publicity fee, service fee and other expenses; three