According to the standard financial system, it is actually a mode of borrowing money to fill in the loan, which is available in stationery stores. The IOU shall specify the amount, date, why it is borrowed, signature of the borrower, signature of the lender and signature of the superior leader. If you take a check, you should set up a record book to record the amount, date, payee, bank number, payee's signature, handling lender's signature, superior leader's signature or additional approval letter.

Generally, the receipts of consumables in the company are written when they are collected and do not need to be returned. In fact, the receipt is that the superior leader agrees to collect the account. As warehouse personnel in charge of materials, they can send materials to recipients according to the receipt, and then record them in the material collection register, which will be signed by recipients. The function of the record book is only to reflect the flow direction of materials, not the certificate of recycling.

The reason why your colleague wrote the permit may be that he felt that he didn't want to use the money, so he didn't want to borrow money in his own name. This is a question of responsibility and reputation. Understandably, as a financial officer, he should explain the procedures of the financial system to his colleagues, report to the leaders, and apply for handling opinions. Everything should be communicated in a problem-solving and cooperative way, without personal prejudice or emotion. In the unit, sometimes the system becomes an obstacle to doing things. Therefore, in the principle system,