“一支笔财务报销审批制度”由来已久,在实践中也被很多单位或组织所采用。事实证明,这一制度既有它的有利之处,也存在不少弊病。笔者试图通过对“一支笔财务报销审批制度”利弊的分析,来探讨完善这一制度的对策。一、“一支笔财务报销审批制度”的概念及 “A pen financial reimbursement examination and approval system” a long time, in practice has also been adopted by many units or organizations. Facts have proved that this system has both its advantages and disadvantages. The author attempts to discuss the pros and cons of perfecting this system by analyzing the pros and cons of “a pen financial reimbursement examination and approval system.” First, “a pen financial reimbursement approval system” concept and