当前,村集体经济组织时有发生做假账的问题,其目的主要是在村集体偷梁换柱地消化各种违规和不合理开支。常见的手段有三:一是虚造一个合理的开支项目或虚夸扩大某真实项目的实际开支金额,伪造付款凭证骗取现金抵消违规开支;二是购物时,主动要求售货方在发票上虚增购物金额,用虚假凭证骗取现金抵消违规开支;三是将违规开支转嫁给承包者,然后故意让承包者 At present, the issue of fake accounts sometimes occurs in village collective economic organizations. Its purpose is to digest all kinds of irregularities and unreasonable expenses in the village collectives. There are three common means: First, create a reasonable expenditure items or exaggerate the actual amount of a real project to expand the amount of forged vouchers to defraud cash off non-compliance expenses; Second, shopping, take the initiative to ask the seller to inflate the invoice on shopping The amount of fraud with false vouchers to offset the non-compliance expenses; third is the non-compliance costs passed on to the contractor, and then deliberately let the contractor