一、财务收支审批制度的原则1.全面控制和重点控制相结合的原则。一方面,企业必须对所有的财务收支进行全面控制。所谓全面是指三个方面,一是全过程的控制,包括采购、生产、销售等各个环节;二是全员的控制,包括单位领导在内的所有职工;三是全要素的控制,包括材料费、人工费、差旅费、业务招待费等所有费用项目。另一方面,在全面控制的基础上,对重要的财务收支项目,应实施重点 First, the principle of the financial revenue and expenditure approval system 1. The principle of combining overall control and key control. On the one hand, the enterprise must have total control over all its financial revenues and expenditures. The so-called comprehensive refers to three aspects, one is the whole process of control, including procurement, production, sales and other aspects; the second is the full control, including the leadership of the unit, including all workers; Third, the control of all elements, including materials Fees, labor costs, travel expenses, hospitality and other expenses items. On the other hand, on the basis of overall control, the key financial revenue and expenditure items should be implemented