自80年代以来,很多单位强调加强财务支出的管理,实行“一支笔”审批制度。通过10多年的实践,笔者认为它对遏制铺张浪费,节约开支,起到了一定的作用,但工作中失误也不少,“弊大于利”。其主要原因是一个人的政策、知识水平和了解的规章制度毕竟是有限的,特别是处在改革开放和由计划经济 Since the 1980s, many units have emphasized the management of financial expenditures and the “one-pen” examination and approval system. After more than 10 years of practice, I think it has played a certain role in curbing extravagance and waste and saving expenses. However, there are also many mistakes in its work, which “do more harm than good.” The main reason is that a person’s policy, knowledge and understanding of the rules and regulations are, after all, limited, especially in the reform and opening up and from the planned economy