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目前,公款私存已成为影响我国货币决策中的一个重要因素,日益受到上至管理层下至普遍投资者的关注。然而值得注意的是,储蓄存款中有不少以个人或单位名义将公款存入的。公款私存的表现形式多种多样:一是公开型,直接以单位的名称立户,有的单位甚至将大量预算内资金转移到预算外,然后直接转到储蓄帐户上。二是取代型,用单位出纳会计或经办人员的姓名代替单位名称存入,从而逃避检查人员的眼目。三是化名型,以单位化名开户,这种做法极易制造混乱;四是单证型,用单位的资金直接购买有价证券、有奖储蓄存单、大额储蓄存款等。五是转移型,将单位的资金从甲行转移到乙行,再从乙行转移到储蓄帐户上。这种形式既可逃避财务检查,又可逃避群众监督。六是关系型,一些金融机构储蓄人员为完成吸储任务,到开户单位采取给“好处费”的做法,将单位公款以金融机构储蓄人员名字存在储蓄帐户上,存单交由单位财会人员保管。
At present, the private deposits of public funds have become an important factor affecting our monetary decision-making and are increasingly receiving the attention from the management down to the general investors. However, it is noteworthy that many of the savings deposits contain public funds on behalf of individuals or units. There are many manifestations of public funds in private deposits. First, they are open-type. They establish accounts directly under the name of the unit. Some units even transfer a large amount of funds within the budget to the extra-budgetary accounts and then transfer directly to savings accounts. The second is to replace the type, with the unit cashier accounting or handling staff name instead of depositing unit name, so as to avoid the eyes of inspectors. Third, the alias type, with a unit name of the account, this approach can easily create chaos; fourth is the document type, with units of funds directly purchase securities, awards savings certificates of deposit, large savings deposits. Fifth, the transfer type, the unit’s funds transferred from Bank A to Bank B, then transferred from Bank B to the savings account. This form can evade the financial inspection, but also to avoid oversight by the masses. Sixth, the relationship between type, some financial institutions to save storage personnel to complete storage tasks, to the account unit to give “consignment ” approach, the unit public funds to save the name of the financial institutions exist savings account, depository by the unit accounting staff custody.