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.
Extended data:
According to the provisions of Article 3 of the fund payment authorization examination and approval system:
Users should truthfully reflect the contents of fund payment, sign the fund application form and reimbursement form, and be directly responsible for the results of fund payment. The person in charge of each department is responsible for the authenticity, rationality and necessity of the fund payment in this department, and on this basis, he will review and sign, and be responsible for the result of the fund payment.
The person who has the final approval authority for fund payment shall be responsible for the result of fund payment. Give criticism and education to the responsible person who violates this system and has not caused direct losses to the company, depending on the seriousness of the case; If it causes direct losses to the company, it shall be punished in accordance with relevant laws and regulations; Those suspected of committing a crime shall be handed over to judicial organs for handling.
Baidu Encyclopedia-Authorization Examination and Approval System