财务“一支笔”审批制度,对明确领导责任、提高办事效率的确起了一定作用,但随着改革开放和市场经济的不断深入和发展,也暴露出不少问题。有的“一把手”利用手中的财务审批权随意签批,甚至出现虚报冒领、贪污腐化等现象,也有的“一把手”不懂会计业务,将不合法、不合理、不合规的凭证甚至是白条也签字报销。为严肃财经纪律,保证会计工作秩序和会计信息质量,加大反腐倡廉力度,笔者建议加强对“一支笔”的监督,规范财务审批制度,强化内部监督管理。一是要用“预算管理控制”和“分层审批会签制度”取代财务“一支笔”审批制度。对重 However, with the deepening and development of the reform and opening up and the market economy, many problems have also been exposed. Some “number one ” the right to use the financial examination and approval authority at your fingertips, or even false reporting, corruption and other phenomena, but also some “do not understand the accounting business, will be illegal, unreasonable, non-compliance Even vouchers also sign up for reimbursement. In order to seriously discipline the financial sector, ensure the accounting work order and the quality of accounting information, and increase efforts to combat corruption and uphold integrity, the author suggests stepping up supervision over ”one pen“, standardizing the financial examination and approval system and strengthening internal supervision and management. First, we should use ”budget management control “ and ”stratified examination and approval system “ to replace the financial ”a pen " approval system. Counterweight