Reason: Because if the chief financial officer is on a business trip, the personal seal, special financial seal and bank seal for signing the check will fall into the hands of the deputy chief financial officer. This violates the rule that all the seals that issue checks cannot be managed by one person, and it is difficult to prevent bank deposits from being corrupted.

Suggestion: In the absence of the Chief Financial Officer and Deputy Chief Financial Officer, a person who has nothing to do with the payment of monetary funds should be designated to be responsible for stamping.

(2) There are serious defects in the monetary fund payment system.

Reasons: First, there is no restriction on the approval authority of the chief financial officer, which violates the regulation that "collective decision should be made in the payment of important monetary funds" and cannot prevent corruption, embezzlement and misappropriation of monetary funds; Second, monetary funds are paid first, and the audit is later. At best, problems can be found in time, but they cannot be prevented.

Suggestion: under the approval authority of the chief financial officer designated by the board of directors, collective decision-making should be implemented for the payment of monetary funds beyond the authority; Before the payment of monetary funds, full-time auditors should check whether the approval scope, authority, procedures, formalities, amount, payment method and payment unit of monetary funds are appropriate. After checking, it will be handed over to the cashier for payment.

I hope my answer will satisfy you.