“三岗牵制”的核心内容是:改革“一支笔”审批制度,成立由单位负责人、会计人员、职工代表三方组成的财务开支审核小组。单位财务开支的单据由三人同时审核签字,其中:会计人员审核开支单据的合法性及规范性;职工代表监督资金流向的合理性及金额数字的真实性;单位负责人负责经济活动决策的权威性。以上三方签字作为单据报销的 “Three posts contain ” the core content is: reform “a pen ” examination and approval system, the establishment of the unit responsible person, accountants, staff representatives tripartite financial expenditure audit team. The documents of the unit’s financial expenses shall be audited and signed by three persons at the same time. Among them, the accountants shall examine the legality and normativeness of the expenditure documents; the rationality of the flow of funds by the employee representatives and the authenticity of the amounts; the person in charge of the unit is responsible for the authority of economic activity decision-making Sex. The above three parties signed as a reimbursement document