发票是单位经济业务活动内容的载体,可以说,发票虽小,容量却大。会计实务中,因入账发票的真实性、规范性、合理性等问题,给单位带来违规、违纪、浪费等风险的情况时有发生。财务人员在工作中,加强对入账发票的审核,是防范以上风险,提高财会工作质量,促进内部管理的有效途径之一。发票审核应遵循一定的程序,覆盖应有的一切要素,防止疏漏和 Invoice is the carrier of the economic activity of the unit. It can be said that the invoice is small and the capacity is large. Accounting practices, due to the authenticity of the invoice, normativity, rationality and other issues, bring violations to the unit, discipline, waste and other risks have occurred. Financial personnel at work, to strengthen the verification of the invoice, is to prevent the above risks, improve the quality of accounting work, and promote internal management of effective ways. Invoice audit should follow a certain procedure, covering all the necessary elements to prevent omissions and