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“一支笔”审批制度,克服了以往多人审批报销票据的混乱现象,在一定程度上有效地遏制了违纪现象的发生,维护了财经纪律。但在执行过程中,这种制度也暴露出一个非常严重的问题,即忽视了对“一支笔”本人报销票据的监督和审核,出现了“一支笔”本人签字报销自己经手的票据,给少数人利用职务上的便利假公济私,挥霍浪费创造了条件。在一般情况下,“一支笔”往往是单位的主要领导,对本单位的一切费用开支有独立的决定权(特别是小单位)。直接参与和亲自经手的费用支出占很大的比例,由于这部分费用开支,缺乏必要的审核程序,为少数“一支笔”以权谋私提供了方便。因此,“一支笔”审批制度亟待完善。为了有效制止违纪行为的发生,加强企事业单位(特别是小单位)的内部财务管理,笔者认为:
The “one-pen” examination and approval system overcame the chaos of past people’s examination and approval of reimbursement bills, effectively curbed the occurrence of discipline violations to a certain extent, and maintained the financial and economic discipline. However, during the implementation process, this system also revealed a very serious problem, that is, it neglected to supervise and examine the reimbursement notes of the “one pen” itself, and “one pen” was signed to reimburse the bills handled by oneself. To a few people to take advantage of their position on the convenience of the commonwealth, waste of waste created the conditions. Under normal circumstances, “a pen” is often the main leader of the unit and has independent control over all expenses incurred by the unit (especially small units). Direct participation and personal handling of expenses accounted for a large proportion, due to the cost of this part of the lack of the necessary review process, for a handful of “a pen” to use power to provide personal convenience. Therefore, “a pen” examination and approval system needs improvement. In order to effectively prevent the occurrence of discipline violations and strengthen the internal financial management of enterprises and institutions (especially small units), the author thinks: