What is the authorization examination and approval system, and what are its main contents?

Authorization and approval means that when an enterprise handles economic business, it must be authorized and approved before it can be controlled. In corporate enterprises, authorization is generally granted by shareholders to the board of directors, and then the board of directors grants most of the power to the general manager and related management personnel of the enterprise. Managers at all levels in enterprises are not only the authorized objects of superior managers, but also the authorized subjects of lower managers.

The main contents include:

1. Check vouchers and documents; When conducting economic business, it is usually necessary to compile and review a series of vouchers or documents, which are the execution evidence of authorization and approval. This kind of inspection can reflect the degree of implementation of authorization and approval procedures. For example, check purchase invoices and purchase orders, and check whether the purchase business meets the authorization standards, whether the price is reasonable, and whether the payment method is correct. If the quantity and amount on the purchase invoice are inconsistent with the purchase order. When the payment for goods is based on the purchase invoice, it shows that the authorization and approval procedures for purchase and payment for goods are out of control.

2. On-site observation. Sometimes, the quality of authorized work can only be judged by observing the authorized work site. For example, an enterprise needs to ask three kinds of quotations from different suppliers before placing an order. In order to find out whether the handling personnel have carried out the above authorization and approval conditions, we can only find out through on-site observation.