1, approval authority is divided into the following two categories: 1, review: refers to the management and the competent leadership of the expenditure of the reasonableness of the preliminary opinion. 2, approval: refers to the relevant leadership after reference to the "review" opinion for approval, individual major matters need to go through the chairman of the board of directors for approval. 3, specific Financial approval authority see the attached table "all types of financial approval authority list". Second, the order of approval of the lower level, after the upper level; first qualitative approval, after quantitative review (approval); first by the business line, the administrative line of the relevant departments, and then reported to the financial line, up to the general manager, the chairman of the board of directors. In the event that the relevant audit and approval personnel are out of town on business trips, they can be authorized by their authorized persons to verify and approve on their behalf, but the relevant personnel must be asked to confirm afterwards. Among the expenditure items included in the plan control, the general manager will first submit the expenditure plan to the chairman of the board in accordance with the control requirements determined in these regulations, and implement qualitative approval. To be approved by the chairman of the board of directors, and then by the general manager of the specific organization and implementation. Third, the plan control 1, the material procurement payments, bulk processing fee payments, return of borrowings, business hospitality, employee wages, employee cell phone costs, management costs, conference fees (including trade fair booth fees), machinery and equipment purchases, plant (including equipment) repairs and other expenditure items, led by the general manager of the annual expenditure plan, monthly control plan or individual expenditure plan, in writing to the chairman of the Board of Directors The approval of the chairman of the board of directors should be sent to the head of accounting for the record. 2, the requirements for the preparation of expenditure plans: (1) employee salaries, employee cell phone charges, various management costs, business hospitality shall be prepared separately for the annual and monthly plans; (2) payment for the purchase of materials, payment for bulk processing costs, return of borrowings shall be prepared for the monthly plan; (3) conference fees (including trade fair booths), the purchase of machinery and equipment, plant (including equipment) repair expenditures shall be prepared for the individual plan. including equipment) repair expenditures shall prepare individual expenditure plans, and detailed implementation plans are attached when the plans are submitted for approval. (4) If the monthly or individual control plan needs to be adjusted due to production and operation, the general manager shall also explain in detail the reasons and submit a written request to the chairman of the board of directors for approval.3. The financial expenditures for the implementation of the plan control projects not listed in point 1 of this article shall be subject to the final approval by the general manager or the chairman of the board of directors, according to the authority stipulated in the annexed "List of Approval Authority for Various Types of Financial Expenditures". 4, in order to facilitate the general manager, chairman of the overall arrangement of the company's financial income and expenditure, the financial sector must collect information, accurate forecasts, monthly to the general manager, the chairman of the financial income and expenditure forecasting program. Fourth, the voucher requirements 1, materials (including materials, low value consumables, office supplies, processing fees, machinery and equipment) procurement payment vouchers: must be issued by the receiving unit (person) of the company's financial department to review and approve the invoices, receipts, accompanied by the warehousing list; belonging to the supplies purchased on credit, the delayed payment of processing fees, must also be accompanied by the relevant departments of the company to review and issue a "pending billing statement". 2, the expenses Reimbursement of payment vouchers: must obtain the official invoices licensed by the tax department, of which travel expenses reimbursement vouchers attached to the reimbursement must be neatly pasted before reimbursement. 3, the payment of employee wages, incentives, employee loans on business trips, write-off of loss of product price reductions, write-off of inventory loss of materials vouchers: the company's financial department in accordance with the norms of the design, the relevant departments to fill out the use of the 4, the procurement of materials deposit payment vouchers: must be obtained by the receiving Unit (person) issued by the tax department to permit the official receipt. 5, work-related accidents expenditure payment vouchers: must be accompanied by the labor department's appraisal (or ruling certificates), the designated medical institutions invoices. 6, taxes and administrative fees reimbursement vouchers: must obtain tax stamps and administrative official receipt. 7, return of loan vouchers: belonging to the financial institutions to borrow money, you must get the relevant financial institutions' Receipt vouchers; belonging to the individual borrowing, must obtain the creditor's hand-signed receipt. Tell me the mailbox, I can send a list of financial authorization rights to you to see.