Bill alteration refers to the act of changing other recorded matters on the bill except signatures and seals without authority to affect the liability of the bill. It mainly targets other matters other than signatures and seals, and its purpose is to change the bill. content of responsibility. Bill forgery refers to the act of issuing a bill in the name of another person or signing a bill in the name of another person, mainly for the signature matters on the bill, with the purpose of forging the debtor of the bill. The forgery of a bill is invalid from the beginning, so even if the holder is in good faith, the forger and the forger do not bear the obligation of the bill; if there is a forged signature on the bill, it does not affect the validity of other authentic signatures on the bill. If the signature and seal of the party are before the alteration, the party shall be responsible according to the original recorded content; if the signature and seal are after the alteration, the party shall be responsible according to the altered recorded content; if it is impossible to tell whether the signature was before the alteration or after the alteration. After the creation, it is deemed to have been signed before the alteration.

Legal basis: Article 102 of the "Negotiable Instruments Law of the People's Republic of China" Anyone who commits any of the following acts of bill fraud shall be investigated for criminal liability in accordance with the law:

(1) ) Forging or altering bills;

(2) Deliberately using forged or altered bills;

(3) Issuing bad checks or intentionally issuing signatures in his or her own name Checks with inconsistent styles or seals are used to defraud property;

(4) Bills of exchange and promissory notes issued without reliable sources of funds are used to defraud funds;

(5) Bills of exchange and promissory notes The drawer of the bill makes false records when issuing the bill and defrauds property;

(6) Pretends to use other people’s bills, or intentionally uses expired or invalid bills to defraud property;

< p> (7) The payer maliciously colludes with the drawer or holder to commit one of the acts listed in the first six items.