近年来，各地各部门为了遏制公款吃喝，均从制度上采取措施对招待费的列支进行了控制。总的来看，效果比较好，但也有少数单位无视规定，搞“上有政策、下有对策”，为了逃避监督，弄虚作假隐瞒招待费，这种现象应引起重视。 一是偷梁换柱。即单位的财务帐上列支数额在核定的标 In recent years, all localities and departments in order to curb public funds to eat and drink, all from the system to take measures to support the entertainment expenses were controlled. Overall, the effect is better, but there are also a few units that ignore the stipulations and engage in “there are policies and measures under it”. This phenomenon should be paid more attention in order to evade supervision and falsify concealment of hospitality. First, forgery for the column. That is, the unit’s financial account in the approved amount of the approved standard