Legal analysis: all reimbursement documents need to be signed by the agent and witnesses, that is, each original voucher must be signed by more than two people, and the unit leader can submit the reimbursement only after signing the summary report.

Legal basis: Article 9 of the Accounting Law of People's Republic of China (PRC). All units must conduct accounting according to actual economic and business matters, fill in accounting vouchers, register accounting books and prepare financial and accounting reports. No unit may use false economic and business matters or materials for accounting.