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近几年,企业的国库券越聚越多。据我所知,不少企业在帐目管理中只要求国库券的保管数额与帐面数额相符,忽视了对其年份和尾号进行详细登记。由于国家按照国库券的发放年份和尾号还本付息。而企业又忽视了这一点,从而出现了个人用企业到期的国库券谋取私利的行为。对企业来说,用个人未到期的国库券与企业到期的国库券按面值兑换,是一种隐蔽的侵吞企业资金的行为。如用1990年的个人国库券与企业1983年的国库券按面值兑换,从表面看似乎帐面数额与保管中的国库券数额不会发生任何差错,但实质上企业1983年的国库券是国家1990年要支付给企业的本金和6年利息之和。经过如此兑换,企业每100元1983年的国库券少得利息52．50元(按国家证券交易所1990年10月公布的数字计算)．对国家来说,这种貌似公平的兑换,不仅失去了国家向个人发放国库券以控制消费基金过快增长的目的,而且还无偿向个人投入了一笔国库券利息。
In recent years, corporate treasury bills have become more and more. As far as I know, many companies only require the amount of treasury bonds to be kept in line with the book amount in account management, and ignore the detailed registration of their year and tail number. As the country repays its principal and interest based on the year and year of issue of T-bills. However, enterprises have neglected this point, and thus emerged personal use of corporate treasury bills due to seek private interests. For enterprises, the use of personal unexpired treasury bills and corporate-aged treasury bills exchanged at par value is a covert misappropriation of corporate funds. For example, when the personal vouchers for 1990 were exchanged against the corporate 1983 Treasury Notes for par value, it would seem that there would be no errors in the book amount and the amount of Treasury bonds under custody, but in essence, the 1983 Treasury bonds of the company were the state’s to pay in 1990. The sum of the principal and the six-year interest to the company. After such exchange, the company spent less than RMB 52.50 per 100 yuan on 1983 Treasury bills (calculated on the basis of figures published by the National Stock Exchange in October 1990). For the country, this seemingly fair exchange not only loses the country’s purpose of issuing Treasuries to individuals in order to control the excessive growth of consumer funds, but also frees individuals to invest in Treasury bill interest.