“一支笔”作为一种财会术语,其含义是:由分管财务的负责人依照有关财经政策、法规对核定预算及开支实行“一支笔”审查和批准,避免多头领导及预算失控现象的发生,这对严格财务管理有一定的积极作用.但是,近年来,随着反腐败斗争的深入开展,某些地方和单位“一把手”违法违纪案件呈上升趋势,与“一支笔”制度有密切关系,应该引起我们的高度重视. As a kind of accounting term, “one pen” means that: the responsible person in charge of finance shall review and approve the approved budget and expenses in accordance with relevant financial policies and laws and regulations, and avoid long-term leadership and budget out-of-control However, in recent years, with the deepening anti-corruption struggle, the “number one” law and discipline cases in some places and units have been on the rise, and the one-stroke pen system has Close relationship, it should arouse our attention.