(1) Subjective inaction. Some contractors do not fully realize the seriousness of the contract, and do not pay attention to the relevant examination and approval procedures during the implementation of the contract project. They only regard the signing and examination and approval of the contract as the conditions for fulfilling the settlement procedures and external payment. It is often after the completion of the project implementation that the contract is signed after entering the payment procedure, which leads to the phenomenon of signing the contract back. Some piecemeal projects, such as vehicle repair contracts, sporadic procurement contracts, sporadic infrastructure maintenance, etc., have poor predictability and controllability, and the number of contracts occurs frequently and the amount is small. The contract undertaking department thinks that it will be complicated to handle the contract examination and approval every time the business happens, and often adopts the way of performing the contract first and then signing the contract centrally. (2) Subjective malicious evasion. In order to avoid the supervision and management of relevant departments, individual units first implement the performance behavior and then sign the contract. If the contract is signed after the supply, the contract is signed after the construction, forming an established contract; Or in order to digest the budget plan of the unit during the year, make a false list of projects, sign a false contract, and withdraw cash to form a unit "small treasury".