《广西会计》先后于一九八六年四期刊载了孔庆宏同志(以下简称孔文)关下“正确处理会计原始凭证市核与审批之我见”和一九八七年一期刊载刘治平同志(以下简称刘文)“会计先审领导后批不宜提倡”以及1988年五期刊载叶一宽同志(以下简称叶文)“是先审后 “Guangxi Accounting” successively published Comrade Kong Qinghong’s “My Opinion on Correctly Handling the Nuclear Accounting and Examination and Approval of the Original Accounting Voucher” in Commencement of Comrade Kong Qinghong in the fourth issue of 1986 and Liu Zhiping in the first issue of 1987 Comrades (hereinafter referred to as Liu Wen) “After the first review of the accountants should not advocate the post-approval,” and in 1988 five published Yeh Kuan (hereinafter referred to as Ye Wen) "is the first trial