目前，我国行政、企事业单位的财务开支人都是先由单位负责人或分管财务的领导人签字后，再由会计机构负责人（会计主管人员）审核记账。笔者认为，此种签批程序不利于发挥会计的监督职能和及时、有效地打击违法会计行为，因此，应推行逆向签批。其理由是： 一、实行逆向签批有 At present, after the financial expenses of administrative and enterprises in China are first signed by the head of the unit or the leader in charge of finance, the head of the accounting department (accounting officer) reviews and records the accounts. The author believes that such a process of approval is not conducive to giving play to the supervisory function of accounting and the timely and effective crackdown on illegal accounting practices, therefore, the reverse approval should be implemented. The reasons are: First, the implementation of reverse approval have