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假发票的成因及防范对策
引用本文:姜雪瑞.假发票的成因及防范对策[J].长春大学学报,2011(5):30-32.
作者姓名:姜雪瑞
作者单位:中国人民解放军某部队;
摘    要:由于高额利益驱使、造假技术提高、买方市场扩大、监管措施不力等原因,近年来发票违法犯罪活动屡禁不止,致使国家、公民利益受损,经济运行秩序遭到破坏。针对这一情况,我们应追根溯源,深入分析成因,认真研究对策,在转变思想观念、完善制度机制、加强监督管理、加大培训力度等方面狠下功夫,积极防范和遏制假发票的产生和流通。

关 键 词:假发票  卖方市场  买方市场  识别能力  监管职能

Causes and prevention of false invoices
JIANG Xue-rui.Causes and prevention of false invoices[J].Journal of Changchun University,2011(5):30-32.
Authors:JIANG Xue-rui
Institution:JIANG Xue-rui(×× Troop,Chinese People's Liberation Army,Changchun 130031,China)
Abstract:In recent years,due to the motivation of high interests,the improvement of technology in fakery,the expansion of the buyer market and invalid regulatory measures,illegal and criminal activities about false invoices remain incessant after repeated prohibition,which badly harms the interests of our nation and citizens and severely interferes the economic order.For this matter,we should trace origins,give an in-depth analysis of causes and study countermeasures earnestly.Much more efforts should be made in cha...
Keywords:false invoice  seller market  buyer market  identification ability  regulating function  
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