论财务授权控制应当正确处理的三个关系

On the Three Relations Involved in the Control of Financial Authorization

授权批准控制是单位财务支出控制的关键环节。本文认为,搞好授权控制最重要的是要处理好一般授权与特殊授权、个人授权与集体授权、总经理授权与董事长授权的关系。

The control of authorization approval is a key process to the control of the financial expenditure in an enterprise. This paper holds the opinion that, to do a good job in the control of authorization, the most important aspect is to properly deal with the relations between the usual and special authorization, individual and collective authorization, as well as the authorization of the general manager and the president.