新形势下强化对“一支笔”监督的思考●刘万瑞所谓“一支笔”是对单位负责财务审批领导人的俗称。“一支笔”对于克服领导成员人人有权，个个批钱的多头现象起到了控制作用，对于严格财经纪律，加强财务管理起到了促进作用。但由于“一支笔”是集权于一身，成为一个单位“... Strengthen the supervision of the “one pens” under the new situation ● Liu Wanrui The so-called “one pens” is the common name of the unit responsible for financial examination and approval of leaders. The “one pen” has played a controlling role in overcoming the right of all members of the leadership and of giving a lot of money to each other. It has played a catalytic role in strictly disciplining financial discipline and strengthening financial management. However, as a “pen” is centralized in one, as a unit "...