最近,笔者在农村“社教”财务清理整顿中发现:不少单位(村、组)的债券管理比较混乱。一是无帐型管理。有的将债券装订在财务报表或帐簿、凭证里,有的只有债券而无明细帐,二是分权型管理。有的在领导手中,有的由会计管理,有的由出纳保管,有的则由单位(村、组)其他人员保管;三是印象型管理。少数人所谓“胸中有数”——张说在李手,李扯王领走,王推张“最清楚”……;四是经营开放型管理。有的私兑私换,从中渔利;有的“让利销售”,收受贿赂;有的出租出借,中饱私囊;有的贪为己有、投机倒把、非法经营。由于管理混乱,给不法分子以可乘之机。少数干部和有关人员利用职务之便,贪污挪用,给国家、集体利益造成严重损失。对此,我们建议: 1.抓住当前“社教”契机,把各单位(或村组)历年的各种债券,按种类、分年限进行统一清理和登 Recently, I found in the financial clean-up and rectification of rural “community education” that many of the units (villages and groups) have relatively chaotic bond management. First, non-accounting management. Some bonds will be binding in the financial statements or books, vouchers, and some bonds without a detailed account, and second, decentralized management. Some in the hands of the leaders, some by the accounting management, some custody by the cashier, while others by the unit (village, group) other staff custody; Third impression management. The so-called “few in the world” by a few people - Zhang said that in Li Shou, Li Zaowu led the king to promote “the clearest” ......; Fourth, open management. Some are private-owned and private-owned ones that benefit from profits; some make “none other sales” and accept bribes; some lend for loans and earn full profits; some are greedy, opportunistic and illegal operations. Due to confusion in management, criminals can take advantage of the opportunity. When a small number of cadres and related personnel take advantage of their positions, corruption and embezzlement have caused serious losses to the state and collective interests. In this regard, we suggest: 1. Seizing the opportunity of the current “social education”, we will unify the various bonds over the years in all units (or village groups) through unified classification and delineation