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成本费用支出控制规范，支出执行过程中最基本的控制有： A在承诺阶段需要核实支出计划是否由法定批准人批准，资金是否按照预算规定的用途拨付且在适当的支出类型中保留足够的资金;拨付的资金是否列入正确的科目。 B当提供了商品和服务后必须核实是否已收到有关商品和已提供某项服务的有关单据证明。 C在支付之前需确认是否存在有效的支出义务，有关专业人员证明所提供的商品和所收到的服务是否满足预期标准，发票和其他有关支付票据是否是正确的或适合支付的，并验明收款人。 D在最终支付之后，需对所有相关支出进行检查和复审，对不规范之处应予汇报。
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