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假发票的成因及防范对策 被引量:5

Causes and prevention of false invoices
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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。 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 changing concept,perfecting system and mechanism,improving supervision and management and intensifying training to actively prevent and curb the production and circulation of fake invoices.
作者 姜雪瑞
出处 《长春大学学报》 2011年第5期30-32,共3页 Journal of Changchun University
关键词 假发票 卖方市场 买方市场 识别能力 监管职能 false invoice seller market buyer market identification ability regulating function
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参考文献1

  • 1张勇.也谈假发票的识别与治理.军队财务,2010,:47-49.

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