近期读财会期刊，对采用“一支笔”审批财务开支的议论较多。有的认为将“一支笔”审批制度改为单位负责人、会计人员、职工代表三方面组成的“财务开支审批小组”同时审核。有的认为应将“一支笔”审批制度改为先由财务审核，再由“一支笔”领导审批等等。这种“多审制”、“ Recently read the accounting periodicals, the use of “a pen” approval of financial expenses more talk. Some people think that the “one pen” examination and approval system will be changed to the unit responsible persons, accountants and staff representatives. The “Financial Expense Examination and Approval Team” will be reviewed simultaneously. Some people think that the “one pen” examination and approval system should be replaced by the first financial examination, and then “one pen” for approval and so on. This “multi-trial”, "