“一支笔”是资金管理过程中多年实践形成和总结出来的经验，是指对资金实行统收统支，集中管理，并按照管理程序审批资金的一种手段。这种做法在一定时期对加强资金管理起到了一定的作用。但是，有的单位和个人对于“一支笔”的认识出现了一些误解和偏差，在执行上把“一支笔? “One pens” is the experience formed and summed up by many years’ practice in the process of fund management. It refers to a means of collecting and approving funds, centralized management and examination and approval of funds in accordance with the management procedures. This practice has played a certain role in strengthening fund management in a certain period of time. However, some units and individuals have some misunderstandings and deviations in their understanding of the “one pen”, and have "one pen?