我们在对农村经济审计工作中,从某村的管理费支出的原始凭证中发现一张从国营商店开出的“活动费票据,金额为195元。看了这张票据,使人们不仅要问:商店出售的“活动费”为何物?是什么类别的商品?审批人是根据什么审批的?财会人员又是根据何物入的帐? 不少农民群众问我们,当今市场上有假商品、假证件、假事、假身份的人等,你们农村经营管理工作中有多少假呢?笔者在实践中看到:农村经营管理工作中最常见的是假数字、假表、假工票、假票据、假公章、假合同等,由此形成一套假帐。他们用此法向上应付领导检查,往下欺骗群众,坑了农民,坑了集体,肥了某些个人。这里仅举几个小例说明。其 In our audit of the rural economy, we found out from the original vouchers for the administrative expenses of a certain village that “a bill of activity fee out of a state-run store amounts to 195 yuan. When we read this bill, we not only asked people to ask : What is the ”activity fee" for the sale of the store? What type of commodity? What is the approval of the approver? Accounting staff is based on what the account? Many farmers asked us, there are fake goods on the market today, Fake documents, false, false identity, etc., how much fake do you have in rural management? The author sees in practice: the most common rural management is fake numbers, fake watches, fake tickets, fake tickets, Bills, fake seals, fake contracts, etc., which led to the formation of a set of fake accounts, which they used to deal with the leadership checks, to deceive the masses, to pit peasants, to pit collectives, and to fatten some individuals. Small example