在实际工作中,笔者经常碰到这样一个问题:上级部门(行政机关)出资主办某项经济业务事项而委托下级单位(行政机关)具体承办,下级单位在开展经济业务事项时所取得的原始发票到底应该给谁?是给上级部门作为报销用原始单据,还是应给下级单位作为反映经济业务事项的依据?对这个问题的处理,在实际工作中有两种做法: In practice, I often encounter such a problem: the higher authorities (administrative organs) to sponsor an economic business matters commissioned by the subordinate units (administrative organs) specifically contractors, subordinate units in the economic affairs of the original invoice obtained In the end who should be given to the higher authorities as a reimbursement with the original documents, or should be given to lower units as a reflection of economic and business matters? The treatment of this problem, in practice there are two ways: