发票是财务开支、成本核算、会计记账、交纳税款的重要凭证之一。人们的商品意识越强,商品交换规模越大,发票的作用越大。但我们在对北京某公司的财务检查中发现,发票管理、流通和使用过程中大量存在不规范、不完善、不合法的地方,值得重视。 Invoice is one of the important documents of financial expenses, cost accounting, accounting bookkeeping and tax payment. People’s awareness of the stronger the product, the greater the scale of commodity exchange, the greater the role of the invoice. However, during the financial inspection of a company in Beijing, we found that there is a great deal of irregularities, imperfections and unlawful places in the management, circulation and use of invoices, which deserve attention.