Load context
On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (company organizational structure/approval level definitions/exception approval rules).
/approval-matrix — Approval Authority Matrix
Examples
→ Example: The user says "approval authority for procurement over 500,000 is currently all with the director; should we change it to tiered approval?" The system should invoke this skill and generate recommendations for a new tiered approval matrix.
→ Example: The user says "there are no rules for expense approval for the new business line; help me design an approval matrix suitable for them." The system should invoke this skill and design an approval matrix based on business characteristics.
→ Example: The user says "the audit found that payment approval has only one level; help me assess the risk and provide optimization recommendations." The system should invoke this skill, assess the current state, and output an optimization plan.
Approval Matrix Design Principles
分层授权原则：
→ 金额越大，审批层级越高
→ 风险越高，审批要求越严格
→ 业务越特殊，例外条款越多
不相容职务分离：
→ 申请与审批分离
→ 审批与执行分离
→ 执行与记录分离
Step 1: Identify Approval Scenarios
Main financial approval scenarios:
□ 费用报销：[单笔/累计]
□ 采购付款：[订单/预付款/尾款]
□ 合同签署：[金额区间]
□ 借款/担保：[内部/外部]
□ 资产购置：[单项限额]
□ 人员招聘：[薪资范围]
□ 差旅标准：[住宿/交通/补贴]
□ 营销费用：[单项活动]
□ 投资决策：[金额区间]
Risk characteristics of each scenario:
| 场景 | 频率 | 风险等级 | 特殊要求 |
|------|------|---------|---------|
| 费用报销 | 高 | [中] | [无] |
| 采购付款 | 中 | [高] | [需两家比价] |
| 合同签署 | 低 | [高] | [法务审核] |
Step 2: Design a Tiered Authorization System
Standard tiers (example, can be adjusted based on actual conditions):
层级 | 角色 | 审批限额（单项）
------|----------------|----------------
L1 | 专员/主管 | ≤ [X] 万
L2 | 经理 | ≤ [X] 万
L3 | 总监 | ≤ [X] 万
L4 | 副总裁/VP | ≤ [X] 万
L5 | CFO | ≤ [X] 万
L6 | CEO | ≤ [X] 万
L7 | 董事会 | > [X] 万
Amount thresholds by scenario:
□ 费用报销：
→ 主管：[X] 万
→ 经理：[X] 万
→ 总监：[X] 万
→ CFO：[X] 万
→ CEO：> [X] 万
□ 采购付款（需匹配合同签署权限）：
→ 单笔 < [X] 万：经理
→ [X] 万 ≤ 单笔 < [X] 万：总监
→ [X] 万 ≤ 单笔 < [X] 万：CFO
→ ≥ [X] 万：CEO + 董事会
□ 合同签署（按合同金额）：
→ < [X] 万：总监
→ [X] 万 ≤ < [X] 万：CFO
→ ≥ [X] 万：CEO + 董事会
Step 3: Define Approval Paths
Serial approval (single-line approval):
□ 适用场景：标准费用报销、日常采购付款
□ 审批路径：申请人 → 直属上级（L1）→ 部门负责人（L2）→ [财务审核] → [CFO（如需）]
Parallel approval (multi-person countersignature):
□ 适用场景：高风险支出、跨部门预算
□ 审批路径：申请人 → 业务负责人 + 财务负责人 同时审批
□ 会签完成条件：[所有人通过 / 任意一人否决]
Cumulative approval (amount accumulation):
□ 适用场景：供应商付款（同一供应商累计）
□ 规则：单笔 [X] 万，但同一供应商 30 天内累计 [X] 万须升级审批
Step 4: Special Approval Rules
Exception approval rules:
□ 紧急审批（事后补批）：
→ 触发条件：[紧急情况定义]
→ 审批权限：上级 [X] 人同时批准
→ 事后补批期限：[X] 天
→ 记录要求：[描述]
□ 超限额审批：
→ 超限 [X]% 以内：需 [上一级] 额外批准
→ 超限 [X]% 以上：需 [上两级] 批准
→ 超限 [X]% 且无合理解释：拒绝并要求重提
□ 关联方交易：
→ 所有关联方交易：须独立董事审批
→ 金额 > [X] 万：须董事会审批
□ 境外子公司：
→ 须同时满足当地法规和集团审批要求
→ 超出当地授权限制：上报集团审批
Step 5: Generate the Approval Matrix
═══════════════════════════════════════
财务审批权限矩阵
版本：[V1.0]
生效日期：[YYYY-MM-DD]
维护部门：[财务部]
═══════════════════════════════════════
【审批层级定义】
| 层级 | 职位 | 通用审批限额 |
|------|------|------------|
| L1 | 专员/主管 | ≤ [X] 万 |
| L2 | 经理 | ≤ [X] 万 |
| L3 | 总监 | ≤ [X] 万 |
| L4 | 副总裁 | ≤ [X] 万 |
| L5 | CFO | ≤ [X] 万 |
| L6 | CEO | ≤ [X] 万 |
| L7 | 董事会 | > [X] 万 |
【费用报销审批矩阵】
| 金额区间 | 审批路径 |
|--------------|-------------------------------|
| ≤ [X] 万 | 直属主管 |
| [X]-[X] 万 | 直属主管 → 部门经理 |
| [X]-[X] 万 | 直属主管 → 部门经理 → 财务审核 |
| [X]-[X] 万 | 直属主管 → 部门经理 → 财务总监 |
| > [X] 万 | 直属主管 → 部门经理 → CFO → CEO |
【采购付款审批矩阵】
| 金额区间 | 审批路径 |
|--------------|-------------------------------|
| ≤ [X] 万 | 经理 |
| [X]-[X] 万 | 经理 → 总监 |
| [X]-[X] 万 | 经理 → 总监 → CFO |
| > [X] 万 | 经理 → 总监 → CFO → CEO → 董事会 |
【合同签署审批矩阵】
| 金额区间 | 审批路径 |
|--------------|-------------------------------|
| < [X] 万 | 总监 |
| [X]-[X] 万 | 总监 → CFO |
| ≥ [X] 万 | CFO → CEO → 董事会 |
【特殊规则】
□ 紧急审批：[规则描述]
□ 超限审批：[规则描述]
□ 关联方：[规则描述]
□ 境外子公司：[规则描述]
【审批权限更新记录】
| 日期 | 版本 | 变更内容 | 审批人 |
|-----------|------|---------|--------|
| [YYYY-MM-DD] | V1.0 | 初版发布 | [姓名] |
═══════════════════════════════════════
置信度：[✅ 高 / ⚠️ 中 / 🔴 低]
矩阵状态：[✅ 已发布 / ⏳ 草稿 / 🔴 需重新审核]
═══════════════════════════════════════
Escalation Trigger Conditions
- Organizational structure adjustment (department dissolution/merger/creation)
- Business scope expansion (new business line/new product)
- Gap between amount thresholds and market levels > [X]% (e.g., 50%), causing efficiency issues
- Systematic violations in the approval process (same type of violation > [X] times)
- Inconsistency between the approval matrix and ERP system permission configuration
- Regulatory authorities require rectification of approval authority
Finance Skills — approval-matrix atomic skill