还是一支笔签字好江苏省高邮市教育局李家坦《上海会计》１９９３年第七期刊登蔡天元同志《论一支笔签字的弊端》的文章中，提出“二支笔的审批制度”，本人不能苟同。１．“审批”不仅是领导权的象征，更是完善发票结报程序的重要环节，是明确经济责任的体现。如果说“领... Or a pen signature Gaoyou City, Jiangsu Province, Li Kaitian, “Shanghai Accounting” seventh issue of 1993 published Comrade Cai Tianyuan “on the pen signature of the drawbacks,” the article, proposed “two pen examination and approval system,” I Can not agree. 1. “Approval” is not only a symbol of leadership, but also an important part of improving the procedures for the declaration of invoices, which is a clear manifestation of economic responsibility. If you say "collar ...