谁来监督“一支笔”？关永健所谓＂一支笔＂，是对一个单位负责财务审批的领导人的俗称。＂一支笔＂的权力可谓大矣，无其签字，单位的经济活动就无法进行。总的看来，大多数领导人能够正确履行权力，严把审批关，慎用手中笔，但也有＂一支笔＂经不住利欲诱惑，肆无忌惮地... Who will supervise “a pen”? Guan Yongjian The so-called “one pen” is commonly known as the leader of a unit responsible for financial examination and approval. The power of the “one pen” can be described as great. Without its signature, the economic activities of the unit can not be carried out. In general, most leaders are capable of correctly performing their duties, strictly examining and approving customs, and using the pen with caution. However, there are also “one pen” that can not be tempted by the desire to prosper.