(二 )怎样建立和实施内部控制 (续 )2 授权批准控制授权批准是指单位在处理经济业务时 ,必须经授权批准以进行控制。在公司制企业中 ,一般由股东会授权给董事会 ,然后再由董事会授予企业的总经理和有关管理人员。企业每一层的管理人员既是上级管理人员的授权客体 ,又是对下级 (II) How to Establish and Implement Internal Control (Cont'd) 2 Authorization Approval Control The authorization approval refers to the unit's approval for authorization when handling economic business. In the corporate system, the shareholders are generally authorized to the board of directors, and then by the board of directors granted the general manager of the enterprise and the relevant management personnel. Managers at each level of the enterprise are not only the authorized objects of the supervisors but also the subordinates