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多年来,“一支笔”审批支出是不少地方和企业一直沿用的财务支出审批制度。它在保证一个单位统筹安排、计划使用资金,充分发挥资金使用效果,防止财务支出令出多门,杜绝浪费方面有着积极的作用,并在一定时期对促进国企改革、提高经济效益有过重大影响。其弊端是容易滋长某些单位“一把手”的独断专行和产生腐败现象。财务审批“一支笔”,从本质上讲就不是一项完整的、更不是一项完善的经费审批使用制度。因此,要正确行使财务“一支笔”,必须从制度上加以制约和完善。
Over the years, “a pen” examination and approval expenditure is that many localities and enterprises have been using the financial expenditure examination and approval system. It plays a positive role in ensuring that a unit makes overall arrangements for the planned use of funds, giving full play to the effect of capital utilization, preventing excessive expenditure on financial expenditures and eliminating waste and has a significant impact on promoting the reform of state-owned enterprises and increasing economic efficiency in a certain period of time . The downside is that it is easy to give rise to the arbitrariness and corruption of some units of “top leaders.” Financial examination and approval “a pen” is by nature not a complete, but not a perfect system of examination and approval of funds. Therefore, to properly exercise the financial “pen” must be restricted and improved from the system.