不合规发票是指违反《中华人民共和国发票管理办法》的有关规定印制、领购、开具、取得的发票。在近年来的审计实务中,我们发现,大部分单位存在着不合规发票入账问题,主要包括两种:一种发票本身是真实的,只是在开具、取得、使用过程中违反规定;另一种是直接使用假发票列支,如非税务机关印制、普通收据替代发票等。不合规发票的入账不仅导致单位会计信息失真,不能真实地反映单位的经济活动和成果,而且其背后隐藏着大量的违规违纪、违法犯罪问题,极易形成滋生 Non-compliance invoices refer to invoices printed, procured, issued and obtained in violation of the relevant provisions of the “Administrative Measures on the Invoice of the People’s Republic of China”. In recent years, audit practice, we found that most units have non-compliance invoices recorded problems, mainly includes two kinds: one kind of invoice itself is real, but in the issuance, acquisition, use of the process violates the provisions of the other Kind of direct use of false invoices, such as non-tax authorities print, invoices and other ordinary receipts. Accounting for non-compliance invoices not only led to unit accounting information distortion, can not truly reflect the unit’s economic activities and results, but also behind a large number of violations of discipline, crimes, easily form a breeding