在实际工作中,费用报销一般总是报销人员先将费用单据交领导审批签字以后,再由财会人员审核报销,即为先批后审。这种做法存在着明显的不足。一是不利于会计监督管理,因为领导同志工作一般都比较繁忙,对财务法规及制度、经费开支标准等往往没有财会人员掌握得全面。但领导已审批签字同意报销,这样遇有不合理、不合法或者差错等现象,被财会人员在审核时“卡”住,造成报销人员与财会人员之间产生不必要的矛盾。二是不利于加强财会人员的工作责任心,部分工作责任心不强或者怕“得罪人”的财会人员,认为反正领导已签字同意报销,一概不问。因此,这种做法不利于财会人员管好财、理好财,把好财务关。 In actual work, the cost reimbursement is always reimbursement personnel first pay the cost of documents submitted to the leadership examination and approval, and then reviewed by the accounting staff reimbursement, is the first batch of post-trial. There is a clear deficiency in this approach. First, it is not conducive to the supervision and administration of accounting, because the work of leading comrades is generally relatively busy. Often there is no comprehensive grasp of financial regulations, systems, and expenditure standards. However, the leaders have approved the signature and agreed to reimbursement. In such a case, there are phenomena such as unreasonableness, illegality or mistake, which are “stuck” by the accountants when they are audited, resulting in unnecessary conflicts between the reimbursement personnel and the accountants. The second is not conducive to strengthening the accountability of accountants, part of the work is not strong sense of responsibility or fear of “offended” financial accounting staff, that anyway, the leadership has signed the reimbursement, do not ask. Therefore, this approach is not conducive to financial management staff good money, good money, good financial security.