行政、企事业单位员工因公出差需要借款 ,往往是单位领导签字后 ,财会部门付款。实践表明 ,领导批准的借款额都大大超过实际报销数 ,且借款人迟迟不到财会部门报销 ,影响了及时结算。因此 ,我建议借款的第一审批人应是财会部门 ,经财务主管会计根据借款人公差线路、项目内容测? Administrative, enterprises and institutions need to borrow money for business trips, often the unit leaders sign, the accounting department to pay. Practice shows that the amount of loans approved by the leaders greatly exceeds the actual number of reimbursement, and the borrower does not delay the reimbursement of the accounting department, affecting timely settlement. Therefore, I suggest that the first approver of the loan should be the accounting department, and the chief accounting officer should measure the line according to the borrower’s tolerance and the content of the project.