“一枝笔”签字审批曾经是行政事业单位在财务开支中普遍存在的现象 ,随着改革的深入 ,社会主义市场的建立 ,其本身存在的弊端越来越明显 ,这种报销制度往往取决于掌握这枝笔的领导人的素质 ,随意性大 ,缺乏有效监督 ,职务犯罪案件屡有发生。针对这种情况 ,上蔡县政府在财务报 The “one pen” signature examination and approval has always been a common phenomenon among administrative units in the financial expenditure. With the deepening of reform and the establishment of the socialist market, its own drawbacks are becoming more and more obvious. Such a system of reimbursement often depends on mastery The quality of leaders of these pencils is arbitrary, lacking effective supervision, and frequent cases of job-related crimes occur. In view of this situation, Shangcai County government in the financial newspaper