当前,有的地方把发票管理当作阻碍国合商业经营放开的障碍来改革。如我市人民政府在国合商业企业推行“四放开”改革的通知中规定:“国合商业企业在采购商品过程中,开户银行应允许国合商业企业带现金进货。对少数小额进货,因特殊原因没有进货发票的,允许三人签证,经企业领导同意后,凭企业自制凭证验收进货,有关部门不得作违纪查处”。这样一来,使当前尚未走入正轨的发票管理又出现了新的混乱。如该市某基层供销社所属的47个柜组实行承包后,承包人都在武汉汉正街和当地个体户摊点用现金购货,一般都无正式发票,仅凭购货人自制凭证(白条)入帐,其比例占全部购进商品金额的40％左右。又如该市某供销社所属两个分店和三个副食 At present, some places reform the invoice management as an obstacle to the liberalization of the country’s commercial operation. Such as our city government in the country with the implementation of the “four liberalization” notice of reform stipulates: "State-owned commercial enterprises in the process of purchasing goods, the bank should allow commercial banks to bring cash purchase. A small number of small purchases , Due to special reasons, there is no purchase invoice, allowing three visas, with the consent of the business leaders, with the self-acceptance certificate of purchase, the relevant departments shall not be investigated for discipline violations. As a result, new chaos has emerged in the management of invoices that are not yet on track. For instance, after 47 contracted units belonging to the city’s grass-roots supply and marketing cooperatives are contracted, the contractors purchase goods in cash at the Hanzheng Street in Wuhan and local self-employed stalls. Generally, they have no formal invoice and are only accounted for by the purchasers’ self-made vouchers (white bars) , The proportion of the total amount of purchased goods about 40%. Another example is the city of a supply and marketing cooperatives owned two branches and three non-staple food