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qian tan yi zhi bi ba guan
Author(s): 
Pages: 41
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  一支笔客观物体企业利益施惠个人意愿管理制度费用开支公济拉带综合管理部门;
Abstract: <正> 怎样理解“一支笔”把关,“一支笔”的内涵是什么?谁来掌握这“一支笔”?笔者就此谈点浅见。第一,须正确理解“一支笔”把关的内在涵义。一支笔在此不能简单地理解为一种客观物体,“一支笔”把关也不能简单地理解为某位领导把关。它应该是集财会法规、管理制度、集体领导、企业利益为一体的权力象征。它既不是唯命是从的驯服工具,也不是随心所欲的个人意愿;既不是拉帮结派的腐蚀剂,也不是恩赐施惠的慈善家。我们应该理解
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