审查发票和收费票据是会计监督的重要内容之一。通过对各种发票和收费票据的审查,从源头提高会计信息质量,维护财经法规,对揭露和防止经济违法乱纪行为具有重大作用。我国加入世贸后,各地财政部门成立了会计核算中心,对进一步加强发票和收费票据的管理提出了更高的要求。一、审 Examining invoices and bills is an important part of accounting supervision. Through the examination of various invoices and bills, it is of great significance to improve the quality of accounting information from the source and to maintain the financial laws and regulations so as to expose and prevent economic violations. After China’s accession to the WTO, the financial departments throughout the country set up accounting and accounting centers, putting forward even higher demands on further strengthening the management of invoices and bills. first instance