还是“先审后批”好
Chinese Agricultural Accounting(2006)
Abstract
所谓“先批后审”是指经费开支的审批入账程序为:承办人填写支出单——部门负责人批准——单位财务主管或单位负责人批准——财务部门审核后作账务处理。所谓“先审后批”是指经费开支的审批入账程序为:承办人填写支出单——部门负责人批准——财务部门审核——单位财务主管或单位负责人批准——财务部门作账务处理。笔者认为经费开支“先批后审”存在诸多弊端,应当实行“先审后批”,并就如何落实“先审后批”谈些看法。
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