当前，一些企业弄虚作假隐瞒招待费现象日趋严重，其主要表现形式有： 　　一是变换名目。一些企业财务账上列支的招待费数额，在税务部门规定的准予列支的限额以内，但实际上通过变换发票的手段，将企业超支的招待费改头换面成会议费、运输费、工程款及其他费用等方面的支出， At present, some enterprises conceal the concealment of hospitality increasingly serious phenomenon, its main manifestations are: First, change the name. In some enterprises, the amount of entertainment expenses listed in the financial accounts falls within the limits of the amount of the allowances prescribed by the tax department. In practice, however, the amount of hospitality involved in the overruns of enterprises is restructured into conference fees, transportation fees, construction funds and Other expenses and other expenses,