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随着经济体制改革的不断深入,商业企业的各项规章制度都在不断完善和发展。然而,在财务管理制度上似乎变化不大,其中有些已不适应当前企业管理的要求,亟待改进。财务管理“一枝笔”审批制度即是一例。不可否认,“一枝笔”审批制度对严肃财经纪律、执行财务制度,统一开支标准等方面曾起过重要作用。但是,社会的发展促使企业管理内容不断增多,管理手段日臻完善,如果继续实行“一枝笔”审批制度实已是弊多利少。笔者对此谈点粗浅的认识。首先,实行“一枝笔”审批制度使审批权过于集中,不利于发挥企业领导班子的集体领导作用。在我国社会主义制
With the deepening of the reform of the economic system, all the rules and regulations of commercial enterprises are constantly being perfected and developed. However, there seems to be little change in the financial management system, some of which have not met the requirements of current enterprise management and are in urgent need of improvement. Financial management “a pen” examination and approval system is an example. Undeniably, the “one pen” examination and approval system has played an important role in serious financial and economic discipline, the implementation of the financial system, uniform standards of expenditure and so on. However, the development of society has led to an ever-increasing number of enterprise management and better management tools. If the “one-stick” examination and approval system is continued, it will be more harm than good. I talk about this superficial understanding. First of all, the implementation of the “one-pen” examination and approval system so that the examination and approval authority is too concentrated, is not conducive to giving full play to the leadership role of the leading group of enterprises. In our socialist system