审批≠审核浙江省临海市财税局吴明烨在实际工作中，不少企事业、行政单位，尤其是财会人员较少的单位，往往是原始凭证经单位负责人审批后，出纳人员就凭以付款。不少同志认为单位领导审批过了，就是审核过了，把审批和审核等同起来。笔者认为，审核和审批是两个概念，审... Approval ≠ audit Linhai City, Zhejiang Province Finance and Taxation Bureau Wu Mingye In actual work, many enterprises, administrative units, especially those with less accounting staff, are often the original voucher by the unit responsible for approval, the cashier to pay by virtue of. Many comrades think that unit leaders have already approved the situation, that is, they have already reviewed and approved the examination and approval. The author believes that the review and approval are two concepts, trial ...