1,、經(jīng)辦人：對(duì)財(cái)務(wù)開(kāi)支和票據(jù)的真實(shí)性負(fù)責(zé)

2,、報(bào)賬員：對(duì)財(cái)務(wù)開(kāi)支和票據(jù)的真實(shí)性、合規(guī)性,、合法性進(jìn)行審核把關(guān)

3,、財(cái)務(wù)負(fù)責(zé)人 (初核人)：對(duì)財(cái)務(wù)開(kāi)支和票據(jù)的真實(shí)性、合規(guī)性,、合法性進(jìn)行再次審核把關(guān)

4,、紀(jì)檢監(jiān)察負(fù)責(zé)人(審核人)：監(jiān)督經(jīng)辦人、報(bào)賬員,、初核人,、審批人認(rèn)真履行相應(yīng)職責(zé);并對(duì)發(fā)現(xiàn)的違紀(jì)、違規(guī)問(wèn)題進(jìn)行糾正或按規(guī)定進(jìn)行處理

5,、審批人: 對(duì)財(cái)務(wù)開(kāi)支的真實(shí)性,、合規(guī)性、合法性,、完整性和效益性負(fù)總責(zé)