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试论高校财务“一支笔”制度的利弊 被引量:1

On Advantages and Disadvantages of the System of One-man Leadership in Universities Finance
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摘要 高校财务"一支笔"的审批制度,在具体实施过程中既存在有利的一面,也存在一定的弊端。对"一支笔"制度在具体操作中进行制度的规范和完善显得尤为重要。文章通过对"一支笔"审批制度的利弊分析,提出了规范"一支笔"审批制度的建议。 As far as the system of one-man leadership is concerned, there are advantages and disadvantages in practice. Therefore, it' s necessary to make the system one-man leadership standard and perfect in practice. In this paper, the advantages and disadvantages of the system of one-man leadership are analysed. Meanwhile, the constructive suggestions are put forward to regulate the system of one-man leadership for reference.
作者 朱汝清
机构地区 东华理工大学
出处 《东华理工大学学报(社会科学版)》 2008年第4期319-321,共3页 Journal of East China University of Technology(Social Science)
关键词 高校财务 “一支笔” 利弊 制度规范 universities finance system of one-man leadership advantages and disadvantages system regulations
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