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财务检查中,查出江苏盐城电厂青年会计王俊楼,利用经管现金和银行帐记帐工作之便,采取对企业的废旧用品、电器设备等物资材料的销售不入帐,零星现金收入不入帐、开支票向银行提取备用金少记现金帐等手法,在不到两年的时间里,贪污公款11,048元。王俊楼的犯罪,除了由于他思想上腐蚀变质外,主要是该厂财会管理工作混乱,制度松弛。这个厂是近千人的中型企业,但财会力量不足,人手少,使这个刚从学校分配来的青年既管现金出纳,又管银行帐务。加上这个厂对材料物资的销售没有认真管理,从开票、收款到付货多年来从来进行清理核对。平时忽视现金管理制度,用钱无须审核,现金帐与银行帐长期帐帐不符,无人过问。厂财务部门虽曾发现王俊楼生活奢侈而引起怀疑,但没有及
During the financial inspection, Wang Junlou, a young accountant at the Yancheng Power Plant in Jiangsu Province, was found to use the management of cash and bank account bookkeeping to take account of sales of used materials, electrical equipment, and other materials for the company. Accounts, cheques, and cash cheques were withdrawn from the bank. In less than two years, public funds amounting to RMB 11,048 were embezzled. The crime of Wang Junlou, in addition to his ideological corruption, is mainly due to the chaotic management of the factory’s accounting and the relaxation of the system. This factory is a medium-sized enterprise with nearly 1,000 employees. However, the financial resources are insufficient and the number of personnel is low, so that the young people who have just been allocated from the school will not only manage cash payments but also manage bank accounts. In addition, the factory did not manage the material and materials sales carefully, and it has been cleared and checked from billing, collection, and payment over the years. Usually ignore the cash management system, the money does not need to be audited, the cash account and the bank account long-term account does not match, no one asked. Although the financial department of the factory discovered that Wang Junlou’s life was extravagant and caused doubts, it did not