财务“一支笔”通常由单位法人来掌握 ,这一做法有利于单位法人全面、及时、准确地掌握单位的资金收支状况 ,在安排各项工作时心中有数 ,避免出现单位领导班子中人人签字报销 ,人人又不对财务负责的混乱局面。但是 ,由于缺乏对财务“一支笔”的有效监督 ,助长了个别领导独断专? Financial “a pen” is usually controlled by the unit legal person, this approach is conducive to a unit legal person comprehensive, timely and accurate grasp of the unit’s financial income and expenditures, in the arrangements for a number of things in mind, to avoid the leadership unit People sign reimbursement, everyone is not responsible for financial chaos. However, due to the lack of effective supervision of the financial “pen”, it has encouraged individual leaders to act arbitrarily.