Authorized examination and approval system

Legal analysis: the authorization and approval system means that enterprises should establish a strict authorization and approval system for the purchase payment business, clarify the authorization and approval methods, rights, procedures, responsibilities and related control measures of the approvers for the purchase payment business, and stipulate the scope of responsibilities and work requirements of the managers for the purchase payment business. The approver shall conduct examination and approval within the scope of authorization and shall not exceed the examination and approval authority; The agent shall, within the scope of his duties, handle the procurement and payment business according to the examination and approval opinions of the approver; For the procurement and payment business approved by the approver beyond the scope of authorization, the handling personnel have the right to refuse to handle it and report it to the superior authorized department of the approver in time. It is strictly forbidden for unauthorized institutions or personnel to handle the purchase payment business. For important and highly technical procurement business, it is necessary to organize expert argumentation, implement collective decision-making and examination and approval, and prevent serious losses caused by decision-making mistakes.

Legal basis: Legislative Law of People's Republic of China (PRC).

Article 10 The authorization decision shall specify the purpose, matters, scope and duration of authorization, and the principles that the authorized organ shall follow in implementing the authorization decision.

The authorization period shall not exceed five years, unless otherwise stipulated in the authorization decision.

The authorizing organ shall report the implementation of the authorization decision to the authorizing organ six months before the expiration of the authorization period, and put forward opinions on whether it is necessary to formulate relevant laws; If it is necessary to continue the authorization, relevant opinions can be put forward and decided by the National People's Congress and its Standing Committee.

Article 65 the State Council formulates administrative regulations in accordance with the Constitution and laws.

An administrative regulation may stipulate the following matters:

(1) Matters requiring the formulation of administrative regulations in order to implement legal provisions;

(two) the administrative functions and powers of the State Council as stipulated in Article 89 of the Constitution.

For matters that should be formulated by the National People's Congress and its Standing Committee, the State Council decided to formulate administrative regulations first according to the authorization of the National People's Congress and its Standing Committee. After practice, when the legislative conditions are ripe, the State Council should promptly submit it to the National People's Congress and its Standing Committee for legislation.