“一支笔”是财会工作中的一个俗语 ,意指经费开支的审批由分管领导一人签署。这种做法 ,避免了政出多门、经费失控等现象的发生 ,同时对加强财务管理 ,防止滥用资金起到了很好的控制作用。但在具体执行过程中 ,却出现了一些偏差和误解。笔者认为 ,对此必须加以认清和纠正。一 “A pen” is a proverb in the accounting work, which means that approval of expenditures is signed by the person in charge of the leadership. This kind of approach has avoided the occurrence of phenomena such as excessive administration and out of control, and has played a very good role in controlling financial management and preventing the misuse of funds. However, some deviations and misunderstandings appeared in the specific implementation process. I believe that this must be recognized and corrected. one