眼下,为了加强财务管理,杜绝开支漏洞,各级都把财政开支“一支笔”提得很响。无疑这样会给财务管理工作带来很大好处。但是,也有一些副作用。一是“一支笔”容易产生唯我独尊心理。一人说了算,班子成员靠边站。从一些闹内讧的单位来看,多数是因为“一支笔”不民主,财务不公开,个人说了算,多数人有意见而引发起来的。二是易滋生腐败。一个单位的全部收支统由“一支笔”和财会人员知根把底,一些意志不坚强和思想不健康的“一支笔”在监督机制不健全的情况下,任意 Right now, in order to strengthen financial management and eliminate the loopholes in expenditure, all levels of government have made tremendous promises of fiscal expenditure. This will undoubtedly bring great benefits to the financial management. However, there are some side effects. First, “a pen ” easily lead to the only monopoly psychology. One person have the final say, the team members stand aside. In the opinion of some units that are troubled by internal affairs, most are triggered by the fact that “one pen” is not democratic, the financial affairs are not open, individuals have the final say, and most people have opinions. Second, easy to breed corruption. A unit of the total revenue and expenditure by the “pen” and accounting personnel to know the root, some will not strong and unhealthy “pen” in the supervision mechanism is not perfect, arbitrary