“一支笔”通常是对一个单位负责财务审批的领导人的俗称。改革开放以来大多数“一支笔”能够正确履行权力，严格执行财经法规，严把审批关，慎用手中笔。但也有一些“一支笔”经不住利欲诱惑，肆无忌惮地利用手上的笔鲸吞国家资财，走向犯罪道路。因此，对“一支笔”的监督必 A “pen” is commonly known as the leader of a unit responsible for financial approval. Since the reform and opening up, most “one pens” have been able to correctly fulfill their powers, strictly enforce the financial laws and regulations, strictly control the examination and approval, and use their pens with caution. However, there are also some “one pen” that can not be lured by the desire to use the pen on the hand to swallow up state assets and go to the criminal field. Therefore, the supervision of “a pen” must be