I am confused on a problem. It goes as following:
In how many ways can $n$ letters can be placed in $m$ $(m>n)$ addressed envelopes, such that no letter is put in the correct envelope?
Here is the solution given in textbook (for $n=4$ and $m=5$)

Can anyone provide any simple approach?
I tried to do it by breaking into several parts. But it didn't worked any good and I ended up making more trouble.
Formalize the question:
I assume this is what is meant, i.e. there is exactly one correct envelope for each letter (and the extra envelopes are addressed to some other letters).
We use the notation $[k]=\{1,2,\dots, k\}$ and $(k)_r = k(k-1)\dots(k-r+1)$ for the falling factorial.
Let's solve this with the inclusion-exclusion principle. Denote
$$A_j = \{f:[n] \to [m] \text{ injection s.t. } f(j)=j\}, \space j=1,2,\dots, n.$$
We are looking for the size of $(\bigcup_{j=1}^n A_j)^C$. By inclusion-exclusion
$$| \bigcup_{j=1}^n A_j | = \sum_{J\subset [n], J \neq \emptyset} (-1)^{|J|+1}|\bigcap_{j\in J} A_j| = \sum_{r=1}^n (-1)^{r+1} {n \choose r} (m-r)_{n-r} $$
Here we enumerated the sets $J$ by their cardinality $r$ and notice each such intersection of $A_j$'s has the same size $(m-r)_{n-r}$ because we're fixing $r$ elements and picking $n-r$ from the remaining $m-r$ (and order matters). And there are ${n \choose r}$ such $J$'s.
We then subtract this from the total number of injections since we were interested in the complement. The formula can be turned into
$$\sum_{r=0}^n (-1)^r {n \choose r} (m-r)_{n-r}.$$
For $n=4, m=5$, this gives $5*4*3*2 - {4 \choose 1}4*3*2 + {4 \choose 2}3*2 -{4 \choose 3}2 + 1 = 53.$
PS. I tested it with this Sagemath code