1. The approval authority is divided into the following two categories: 1. Review: the management department and the competent leader put forward preliminary opinions on the rationality of the expenditure. 2. Approval: refers to the approval of relevant leaders after referring to the "review" opinions, and some major issues need the approval of the chairman. 3. For the specific financial approval authority, see the attached List of Various Financial Approval Authorities. Second, the order of examination and approval is subordinate first, then superior; First qualitative examination and approval, then quantitative examination and approval (batch); First through the business line, the administrative line of the relevant departments, and then reported to the financial line, until the general manager and chairman. When the relevant auditors and approvers are on business trips, they can be authorized by their authorizers to review and approve, but they must be approved by the relevant personnel afterwards. For the expenditure items included in the planned control, the general manager shall first submit the expenditure plan to the chairman for qualitative examination and approval according to the control requirements determined in these Provisions. After the approval of the chairman, the general manager will organize the implementation. Three. Plan control 1, payment for material purchase, payment for bulk processing, repayment of loans, business entertainment expenses, employee's salary, employee's mobile phone fee, management fee, conference fee (including exhibition booth fee), machinery and equipment purchase fee, and factory (including equipment) repair fee. The general manager shall take the lead in formulating the annual expenditure plan, monthly control plan or individual expenditure plan, and submit it to the chairman in writing for approval. 2. Requirements for preparation of expenditure plan: (1) Annual and monthly plans must be prepared for employee salary, employee mobile phone fee, various management expenses and business entertainment expenses respectively; (2) Prepare a monthly plan to pay for material procurement, bulk processing fees and loan repayment; (3) The conference fee (including the booth fee of the fair), the purchase fee of machinery and equipment and the repair fee of the factory building (including equipment) shall be compiled into a single expenditure plan, and a detailed implementation plan shall be attached when the plan is submitted for approval. (4) If the monthly or single control plan needs to be adjusted due to production and operation, the general manager shall also explain the reasons in detail and submit a written report to the chairman for approval. 3. Point 1 of this article does not list the financial expenditure of the planned control project. According to the authority specified in the Annex List of Authority for Examination and Approval of Financial Expenditure, the final authority for examination and approval shall be exercised by the general manager or the chairman respectively. 4. In order to facilitate the general manager and chairman to arrange the company's financial revenue and expenditure as a whole, the finance department must collect information, make accurate forecasts, and submit a detailed list of financial revenue and expenditure forecasts to the general manager and chairman on a monthly basis. Four. Voucher requirements 1. Payment voucher for purchasing materials (including materials, low-value consumables, office supplies, processing fees, machinery and equipment): the payee (person) must issue invoices and receipts recognized by the company's financial department, and attach the receipt voucher; Materials purchased on credit and deferred processing fees must also be accompanied by statements issued by relevant departments of the company. 2. Payment vouchers for reimbursement of various expenses: official invoices recognized by the tax authorities must be obtained, and the vouchers attached to travel expenses reimbursement must be pasted neatly before reimbursement. 3. Vouchers for issuing employees' salaries, rewards, employees' travel loans, writing off product price reduction losses, and writing off material inventory losses: designed by the financial department of the company according to the specifications, and filled in and used by relevant departments. 4. Deposit payment voucher for purchasing materials: an official receipt issued by the payee (person) approved by the tax department must be obtained. 5. Payment voucher for industrial accident expenses: it must be accompanied by the appraisal (or ruling certificate) of the labor department and the invoice of the designated medical institution. 6. Taxes and various reimbursement vouchers in administrative charge: tax receipts and official administrative receipts must be obtained. 7. Return the loan voucher: if you borrow money from a financial institution, you must obtain the receipt voucher of the relevant financial institution; If it is a personal loan, a receipt signed by the creditor must be obtained. Tell me the e-mail address and I can send you a list of financial authorization.