单选题:明确各岗位办理业务和事项的权限范围、审批程序和相关责任,建立重大事项集体决策和会签制度,这种方法属于(  )。

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题目内容:
明确各岗位办理业务和事项的权限范围、审批程序和相关责任,建立重大事项集体决策和会签制度,这种方法属于(  )。 A.不相容岗位相互分离
B.内部授权审批
C.会计控制
D.归口管理

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