长期以来，我国不少企事业单位实行“一支笔”审批制度，单位的经济决策和财务收支一律由一把手签字拍板，只要主要领导签字了，就可以畅通无阻。这种形式由于财权集中，审批简便，口径统一，有利于资金的统一使用，提高企业经济效益，被认为是财务管理的一项有效形式。但笔者 For a long time, many enterprises and institutions in our country have implemented the “one-pen” examination and approval system. The economic decision-making and financial revenues and expenditures of the units are all signed and signed by the top leaders. As long as the major leaders sign the agreement, they can flow freely. This form of financial management is considered as an effective form of financial management due to centralized property right, simple approval, uniform caliber, unified utilization of funds, and enhancement of the economic benefits of enterprises. But the author