发票是证明企业各个经济活动的重要凭证,也是财务部门核查各个经济主体经济业务真实性,对各个经济体实行税务税收管理的的基本依据,关系着国家经济命脉。本文详细地介绍了虚假发票的表现形式,提出了鉴别发票真伪的方法和辨别发票真伪的技巧,使财务人员能够有效地鉴别发票真伪,从而保障我国税收安全。 Invoice is an important evidence of the economic activities of enterprises, but also the financial sector to verify the authenticity of economic entities in all economic entities, the implementation of tax revenue management of various economies, the basic basis for the lifeline of the national economy. This article introduces the forms of false invoices in detail, puts forward the methods of identifying the authenticity of invoices and the skills of distinguishing the authenticity of invoices, so that financial officers can effectively identify the authenticity of invoices and thus safeguard the tax safety in our country.