目前，单位主要负责人“一支笔”签字报销制度是众多机关、企业、事业单位的现实，这种现实的产生自有其因，自然也产生过积极作用。然而，现实表明：“一支笔”现象已成为当前财务管理中普遍存在的问题，也成为滋生职务犯罪的温床。为此，如何规范“一支笔”签字报销制度成为 At present, the signature and reimbursement system of “one pen” by the principal responsible person of a unit is the reality of numerous organs, enterprises and public institutions. This reality has its own causes and has naturally played an active role. However, the reality shows that the “one pens” phenomenon has become a common problem in current financial management and has become a hotbed of duty crimes. To this end, how to regulate the “pen” signature reimbursement system to become