从事会计工作的同志都会遇到这样的情况:有人拿经有关主管领导批示过的待报销单据到财务出纳处报销,经会计审核后发现有不符合制度规定的费用时,当事人往往以领导已经批准为由,与会计人员讨价还价;有时会造成会计人员与职工、领导之间的不和谐,不利于会计工作的开展。怎样解决这个问题呢?实践告诉我们:执行“先审后 Comrades engaged in accounting work will encounter such a situation: Some people take the instructions of the competent leadership to be reimbursed documents to the financial cashier reimbursement, after accounting review found inconsistent with the cost of the system, the parties are often leaders have been approved As a reason, and accountants bargaining; sometimes cause accounting staff and workers, leaders of the discord between, is not conducive to the accounting work. How to solve this problem? Practice tells us: the implementation of "first instance