随着我国市场经济的不断发展,不少单位报销的发票中都存在着虚假发票,并且利用虚假发票进行腐败的现象也越来越多,这形成了一种新型的腐败犯罪。虚假发票的存在给许多的腐败行为提供了有利条件,严重败坏了我国的社会风气。文章将从虚假发票的种类和成因,谈谈虚假发票的识别方法,并由此分析如何避免虚假发票,以杜绝虚假发票的存在。 With the constant development of market economy in our country, there are many false invoices in the invoices of reimbursement of many units, and there are also more and more phenomena of using corrupt invoices for corruption. This forms a new kind of corruption crime. The existence of false invoices has provided favorable conditions for many corrupt practices and has seriously damaged the social ethos of our country. This article will talk about the types and causes of false invoices, false invoices to identify ways to analyze how to avoid false invoices in order to eliminate the existence of false invoices.