报销凭证应先审后批张马群在实际工作中，通常有将开支凭证先交有关领导签字后，再由会计人员审核报销，即先批后审。这种作法弊端较多。其一，不利于会计监督。因为对经费开支标准，会计人员掌握比较全面，领导同志往往不了解得那么具体，因而有些不符合标准规定的开支，... Reimbursement vouchers should be reviewed first Zhang Maqun In actual work, usually with the expense of the certificate first signed by the relevant leaders, and then reimbursement by the accounting staff, that is, after the first batch of trial. This practice has more disadvantages. First, it is not conducive to accounting supervision. Because of the expenditure standards, accountants have a more comprehensive grasp, leading comrades often do not understand so specific, and therefore some do not meet the standard requirements of the expenditure, ...