施工企业的经济活动具有工程项目分散、人员流动性强的特点,加上“一支笔”审批的副作用,财务管理和会计监督职能相对弱化,易于违纪违法分子作弊。在实践中,常见的套现手法有:(1)虚列人工工资,人头数加大或标准提高或重复入帐;(2)虚开发票,加大金额或凭空单开;(3)隐瞒非主营业务收入,不开具票据或违规使用票据。等等,不一而足。 The economic activities of construction enterprises are characterized by decentralized construction projects and strong personnel mobility. Coupled with the “one pens” approval side-effect, the financial management and accounting supervision functions are relatively weakened, making it easier for law-breaking and illegal elements to cheat. In practice, common cashing practices are: (1) virtual labor wage, increase the number of people or raise or repeat the standard; (2) fake invoices, increase the amount or open in vain; (3) conceal the non Main business income, not issuing bills or illegal use of bills. And so on, not enough.