授权批准控制是单位财务支出控制的关键环节。本文认为,搞好授权控制最重要的是要处理好一般授权与特殊授权、个人授权与集体授权、总经理授权与董事长授权的关系。 Authorized to approve the control of the unit control of financial expenditure is the key link. This article argues that the most important thing to do to control the authorization is to handle the relationship between general authorization and special authorization, individual authorization and collective authorization, general manager authorization and chairman authorization.