面对拖欠公款的思考吴炳生打开会计年终财务决算报表，几乎每个单位都有一些同志拖欠公款，少则几元到几十元，多则几百元，千元之多者也不鲜见。面对拖大公歉的往来明细表，笔者思绪万千，忽然想起了电影《高山下的花环》中的一组镜头：在战斗中光荣牺牲的梁三喜，他留下... In the face of arrears of public funds Wu Bingsheng open fiscal year-end financial statements, almost every unit has some comrades arrears public funds, ranging from a few dollars to tens of dollars, as many as a few hundred dollars, thousands of people are not uncommon. The face of procrastination between the details of the transaction, the author thoughts, suddenly remembered the movie “Garland under the mountain” in a series of shots: the heroic sacrifice in the battle of Liang Sanxi, he left ...