Richard P. Stanley, Enumerative Combinatorics, Vol. 1, 2nd ed., Cambridge University Press, 2011,Ch. 3, incidence algebras and Möbius inversion。
Gian-Carlo Rota, “On the Foundations of Combinatorial Theory I: Theory of Möbius Functions,” Zeitschrift für Wahrscheinlichkeitstheorie und Verwandte Gebiete 2, 1964, pp. 340–368,Full paper, Möbius functions on locally finite posets。