当前,村集体经济组织时有发生作假帐的问题,其目的只要是在集体偷梁换柱的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 At present, the issue of fake accounting occurs in the collective economic organizations of the village. The purpose of such organization is to dissolve all kinds of irregularities and unreasonable expenses during the process of collective barbarism. There are three common measures: one is fooling a reasonable expenditure item or exaggerating the truth The actual amount of the project expenses, counterfeit vouchers for payment of counterfeit cash fraud offset the second is shopping, take the initiative to ask the seller to inflate the purchase amount on the invoice, with a false certificate