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象山县定时器厂最近揭露一起由两个推销员合伙贪污产品价款27,688元,挪用货款13,085元的贪污大案。这两个推销员自1981年开始,四年来连续作案,未能发现,是他们的贪污手法巧妙吗?非也。问题的产生,主要是该厂的财务制度不严,让外出推销员自带产品、自带发票、自行定价、自收货款,同时又放松了对他们的思想教育和必要的检查监督。开始,他们用隐匿发票记帐联不及时报帐的办法挪用货款,继而用发票正联与记帐存根联分开填写,虚报销售数量和抬高售价等手法进行贪污。企业为扩大产品销售,组织销售员领带少量产品和空白发票外出推销,在所难免。但必须做好产品和发票的登记手续,回厂时,及时收缴清帐,并对已用和未用的销货发票进行检查核对。而该厂在
The Xiangshan County Timer Factory recently revealed a corruption case involving a total of 27,688 yuan for corruption products and a total of 13,085 yuan for embezzlement. These two salesmen have been working in succession since 1981. They have not been able to find out that their corruption practices are ingenious? The main problem is that the factory’s financial system is lax, so that outgoing salesmen bring their own products, bring their own invoices, self-pricing, since the collection of money, while also relaxing their ideological education and necessary inspection and supervision. At the beginning, they misappropriated the purchase price by using concealed invoice accounting and billing, and then filled out the invoice separately and the billing stub, and falsely reported the number of sales and raised the selling price. For enterprises to expand product sales, organize salesmen to tie up a small amount of products and blank invoices to go out to sell, it is inevitable. However, it is necessary to do a good job of registering products and invoices. When they return to the factory, they must promptly collect and clear the account and check the used and unused sales invoices. And the factory is