“一支笔”制度，即企业在实行厂长（经理）负责制的体制下，财务收支由厂长（经理）一人审批的一种管理制度。这种管理制度具有体现集体领导下分工负责的优点，有利于克服多头审批造成监督失灵、开支失控从而导致公有资产流失现象的发生。但由于审批权过于集中。一旦失去... The “one-pen” system, that is, a system of management that the financial revenues and expenditures are approved by the director (manager) of an enterprise when the enterprise implements the system of responsibility of the director (manager). This management system has the merits of embodying the responsibility of division of labor under the collective leadership and is conducive to overcoming the loss of public assets resulting from oversight approval and failure of control over expenditure. However, due to the concentration of power of approval. Once lost ...