“财务一支笔”是指单位的财务收支由单位的主要领导专人负责审批签字和授权收付。不少单位的“一支笔”主要针对费用支付而言，而对收入款项疏于控制。由于国有资产严重流失，挥霍浪费加剧，“财务一支笔”受到了责难。一、‘’财务一支笔”的优劣比较“财务一支笔”有利于严 “Financial Pen” refers to the unit’s financial revenue and expenditure by the unit’s main leader responsible for approval and signature and authorized payment. Many units of “a pen” mainly for the payment of fees, while the amount of income oversight. Due to the serious loss of state-owned assets, wasteful spending increased, “Financial Pen” was censured. First, the “financial pen” pros and cons of comparison “financial Pen” is conducive to strict