“一支笔”签批作为管理单位财务支出的一种方式 ,无疑对加强单位财务管理 ,控制支出 ,堵塞漏洞、强化责任起到了积极作用。然而“一支笔”签批这种单位财务支出管理方式在实践中越来越暴露出一些问题 :一是由于“一支笔”签批具有一定的人治性。有碍于财会人员正确执行国家财? As a way of managing the unit's financial expenditure, the “one-pen” approval has undoubtedly played a positive role in strengthening unit financial management, controlling expenditures, plugging loopholes and strengthening responsibilities. However, the “one pen” to sign this unit financial expenditure management in practice more and more exposed some problems: First, because “a pen” has a certain sign of the rule of man. Prevent the accounting staff correct implementation of the national financial?