谈﹃一支笔﹄审批制度陈佩根“一支笔”审批制度是用好工会经费一项有效的内部控制制度。它对于合法、合规、合理地使用工会经费，提高经费的使用效益起着重要的作用。然而，在实际操作过程中，各个单位理解不同，执行不一，相差甚大。为此，本文就这一问题，阐述以下几点... Talking about a Pen Tail Approval System Chen Peigen’s “One Pen” examination and approval system is an effective internal control system that makes good use of union funds. It plays an important role in the legal, compliance and reasonable use of trade union funds and raising the efficiency of the use of funds. However, during the actual operation, various units have different understandings and different implementation, differing greatly. To this end, this article on this issue, set out the following points ...