笔者作为一名会计管理工作者 ,经常到基层、下乡镇检查行政企事业单位的会计基础工作 ,发现众多单位财务主管领导签批的报销凭证中 ,批语五花八门 ,文字极不规范。如“可以列支”、“同意报销”、“经审核 ,准予列支”、“已审 ,可支”等 ,这类批语一般还说得过去。但有的单位 The author as an accounting management worker, often to the grass-roots level, under the township inspection of the accounting basis of the administrative enterprises and institutions, found that many units of financial leaders in charge of the reimbursement certificate, a wide range of approval, very non-standard text. Such as “can be disbursed,” “agreed to reimbursement,” “audited, allowed to pay”, “already reviewed, supportable”, such comments are generally justified. But some units