目前,企业职工拖欠公款现象比较普遍,严重地影响了企业的正常经营活动,特别在当前资金十分紧张的情况下,这个问题就显得尤为突出。如何防止职工拖欠公款呢?笔者认为: 第一,领导要分工负责,实行“一支笔”审批制度。严格履行借款手续,审批人要对借款的用途、数额、期限仔细审查,防止少用多借,名不符实。第二、审批时,要财务部门出示借款人是否有欠公款的证明。如果有欠款,则应还清再借。同时,对所欠公款按银行利率计息。 At present, the phenomenon of corporate employees’ arrears of public funds is relatively common, which seriously affects the normal business operations of the company. This problem is particularly prominent under the current circumstances where the funds are very tight. How to prevent employees from defaulting on public funds? The author thinks: First, the leaders must be responsible for division of labor and implement a “one pen” examination and approval system. Strict implementation of the loan procedures, the examiner should carefully review the use of the loan, the amount, duration, to prevent the use of less borrowed, the name is not true. Second, when examining and approving, the finance department must show whether the borrower has public funds. If you have arrears, you should repay it. At the same time, interest rates owed to the public are calculated at bank interest rates.