关于“一支笔”●郑兴固“一支笔”———作为一种财会术语，在财务会计工作中的使用频率不可谓不高。“一支笔”审批的含意是很明确的：由分管财务的负责人依照有关财经政策、法规对核定预算及开支实行“一支笔”审查和批准，以避免多头领导及预算失控现象的发生。应该说... About “a pen” ● Zheng Xing solid “a pen” --- as a financial terminology, the frequency of use in financial accounting can not be underestimated. The meaning of the “one pen” approval is very clear: the responsible person in charge of finance shall review and approve the approved budget and expenses in accordance with relevant financial policies and regulations in order to avoid the occurrence of long leadership and budget out of control . should say...