财务审批制度是内部会计监督的一个重要组成部分,其中的一支笔审批模式被广泛采用并延续至今,但在实践中,腐败问题引起了实务界对一支笔审批制度合理性的置疑,作者在客观认识其利弊的基础上,认为要坚持一支笔审批制度,并从内部控制制度和相应的监督措施两方面提出建议。 The financial examination and approval system is an important part of the internal accounting supervision. One of the pen examination and approval models has been widely adopted and continues to this day. However, in practice, the issue of corruption has raised doubts about the rationality of a pen examination and approval system by the author. On the basis of objectively understanding its advantages and disadvantages, it believes that it is necessary to uphold a pen examination and approval system and make recommendations from two aspects: the internal control system and the corresponding supervision measures.