目前很多卫生防疫机构为了严格财经纪律,执行财务制度,实行民主理财,建立了内部“审批两支笔”财务审批制度。凡一切财务开支,做到先由经办人签字,实物负责人验收,再分别由主管财务的科长审核,然后由主管财务的领导批准,出纳员方可复核报销。实行财务审批两支笔制度,经办人、主管会计、主管财务的领导间既能互相制约,又能明确责任。 At present, many health and epidemic prevention agencies have established an internal “examination and approval of two pens” financial examination and approval systems in order to strictly discipline financial disciplines, implement the financial system, and implement democratic financial management. Where all financial expenses, so that first signed by the manager, in-kind person in charge of acceptance, and then by the chief in charge of finance audit, and then approved by the competent financial leadership, cashiers can review reimbursement. The implementation of the financial examination and approval of two pen system, managers, chief accountants, financial leaders in charge of both mutual restraint, but also a clear responsibility.