为规范财务开支审批制度,多数行政事业单位实行财务开支“一支笔”审批。应该说,“一支笔”审批制度,对行政事业单位财务把关、控制支出和严肃财经纪律方面确实起到了一定的作用。但也存在很大的弊端,为了管好用好这一制度,应提高对“一支笔”审批制度的认识,加强内控建设,合理分工,加强监督,使其更好的发挥作用。 In order to standardize the examination and approval system for financial expenses, most administrative institutions implement the financial expenses “a pen ” for approval. It should be said that the examination and approval system of “a pen” does indeed play a certain role in financial check-ups, control over expenditure and serious financial and economic discipline in administrative institutions. However, there are still great drawbacks. In order to manage the system well, it is necessary to raise awareness of the examination and approval system, strengthen internal control construction, rationally divide work and strengthen supervision so that it can play a better role.