1. Approval means signing approval instructions, that is, acting as a middleman. If there is any problem, check it and sign it if it is confirmed.

2. Sign the batch, that is, the leader signs the newspaper. A report signed by a leader is simply a report that needs to be signed by a leader. Signature is the report that the last person agrees, that is, the leader signs. No matter what the approver's result is, it must be implemented as long as the approved leader signs it.

The difference between countersigning and approval is as follows:

1. Approved in turn. When multiple approvers are in the same node, the approval sequence is orderly, and the priority rule is that the person selected by the administrator first approves first;

2. Countersigning means that the approvers will receive the approval form at the same time. There is no specific order of approval, and all approvers need to agree to enter the next approval stage.

Conditions for document approval:

1. Major matters of the company can only be implemented according to the spirit of the document after being signed and approved by the general manager and the executive director;

2. Before the document is signed and approved, the preparer, reviewer and approver must be indicated, otherwise it shall not be signed and approved;

3. In principle, other people are not allowed to sign the document for approval. If the document cannot be signed due to special reasons, the principal approver shall be notified by telephone, and a proxy signatory may be appointed. The signing agent must indicate on the document that he is the signing agent, otherwise the signature of the document is invalid;

4. The contents of the document involve relevant personnel or departments that must be understood, and must be signed by relevant personnel and department heads;

5. The document can be regarded as valid only after it is signed and approved by the final approver, otherwise it will be regarded as invalid and cannot be executed without authorization.

To sum up, the scope is different: approval refers to the review and approval of various decisions, plans, contracts, reimbursement and other matters within the enterprise, including finance, personnel, procurement, sales and other aspects. Financial signing and approval is a link of financial management, which mainly involves financial decision-making and operation; Different levels: approval is generally carried out by senior management or special approval personnel of the enterprise, which requires multi-level review and approval. The financial signing and approval is generally carried out by financial personnel or financial supervisors, and the level is relatively low.

Legal basis:

Article 490 of the Civil Code of People's Republic of China (PRC)

If the parties enter into a contract in the form of a contract, the contract shall be established when the parties sign, seal or press their fingerprints. Before signing, sealing or fingerprinting, one party has fulfilled its main obligations, and the contract is established when the other party accepts it.

A contract shall be concluded in written form as stipulated by laws, administrative regulations or agreed by the parties. If the parties do not do this in writing, but one party has fulfilled its main obligations and the other party accepts it, the contract is established.

Article 49 1

The parties conclude a contract by means of letters, data messages, etc. It is also required to sign a confirmation letter, and the contract is established when the confirmation letter is signed.

If the information of a commodity or service released by one party through information networks such as the Internet meets the conditions of the offer, the contract is established when the other party successfully selects the commodity or service and submits the order, unless otherwise agreed by the parties.