“一枝笔”签字是行政事业单位普遍存在的财务开支审批方式，这种报销制度的效果往往与掌握这枝笔的领导人的素质。好恶有着密切的关系，随意性大，助长了官僚主义、主观主义、奢侈浪费之风，是滋生职务犯罪的温床。为此，上蔡县政府在财务报销中推出集体会审、会签制度。经过 The signature of “a pen” is the way of examination and approval of the financial expenses which is ubiquitous in administrative institutions. The effect of such reimbursement system is often related to the quality of leaders who master the pen. Evil has a close relationship, arbitrary, contributing to the bureaucracy, subjectivism, extravagance and waste of style, is a breeding ground for job-crime. To this end, Shangcai County government in the financial reimbursement launched a collective hearing, will sign the system. after