费用审批是一个会计主体内控制度的关键环节,设置得科学与否对支出的真实性、合理性、合规性、效益性有着重要的影响。近年来,经济领域违法犯罪案件屡查屡发,国有资产损失浪费严重,其重要原因之一,就是费用支出审批的不科学。具体表现为审批权限的过于分散和高度集中,在形式上为多支笔审批和一把手审批。有些单位为了事权平衡,费用支出由各分管负责人划块审批,或按行政级次分级审批。划块审批,就是分管负责人审批自己管辖范围内的各项费用支出。按行政级次审批,就是一定金额以上的由“一把手”亲自审批;一定金额之间的由分管副职审批;一定金额以下的由部门负责人审批。无论是划块审批还是按行政级次分级审批都是多支笔审批。多支笔审批初看上去较为民主,职权统一各负其责,细 Expenses approval is a key part of the internal control system of the accounting entity. Whether the science is set up or not has an important influence on the authenticity, rationality, compliance and profitability of the expenditure. In recent years, the illegal and criminal cases in the economic field have been repeatedly investigated and issued repeatedly. The loss of state-owned assets has been seriously wrecked. One of the important reasons for this is the unscientific examination and approval of expenses and expenditures. Specific performance for the examination and approval authority is too fragmented and highly concentrated in the form of multiple pen approval and first-hand approval. Some units in order to balance things, the cost of expenditure by the responsible person in charge of the block approval, or according to the administrative level grading approval. Piece approval, is in charge of people in charge of their own jurisdiction within the scope of the various expenses. Examination and approval by administrative level, is a certain amount of more than the “top” approval in person; a certain amount of approval by the deputy in charge; a certain amount of the following by the department heads for approval. Whether block approval or grading according to the administrative level approval are multiple pen approval. Multiple pen approval at first glance looks more democratic, the reunification of their respective responsibilities, fine