“一支笔”是财会工作中的一个俗语,是指在企事业财务活动中,对经费开支、货款支付、银行贷款、工程投资等各项涉及资金运用重大事项的审批,均由分管领导一人签署的一种制度。这种制度由于财权集中、审批简单、口径统一,所以能减少资金流失、提高企业经济效益,是财务管理的一种有效形式。但如果主签人不能坚持原则,其后果也就比较严重。因此,应重视财务“一支笔”的审签制度。 “A pen” is a common saying in the accounting work, refers to the financial activities in enterprises, the expenditure of funds, payment of loans, bank loans, project investment and other major issues involving the use of funds approval, are in charge of a person in charge Signed a system. Such a system is an effective form of financial management because of its concentration of property rights, simple examination and approval, and uniform caliber. Therefore, it can reduce the loss of capital and enhance the economic benefits of enterprises. However, if the principal signatories can not uphold the principle, the consequences will be more serious. Therefore, we should attach importance to the financial “one pen” vetting system.