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《会计基础工作规范》第九十五条规定：“各单位应当建立财务收支审批制度。主要内容包括：财务收支审批人员和审批权限；财务收支审批程序；财务收支审批人员的职责。”这里只是强调了“应当建立“财务收支审批程序”，但没有具体规定怎样建立以及建立什么“财务收支审批程序
Article 95 of the “Basic Accounting Standards for Accounting Work” stipulates: “All units shall establish a system for examining and approving financial revenues and expenditures, which mainly include: examination and approval authority for financial revenues and expenditures; examination and approval procedures for financial revenues and expenditures; responsibilities of financial revenue and expenditure review and approval personnel ”Here only stressed that“ the financial revenue and expenditure examination and approval process should be established ”, but there is no specific regulation on how to establish and establish a" financial revenue and expenditure approval process