近几年来,信用社贪污挪用公款犯罪时有发生,严重地损伤了金融事业的肌体。笔者就如何查证贪污挪用谈点粗浅看法。 一、信用社结算业务中贪污挪用的手段和查帐办法 信用社结算包括对外结算和内部结算两种,对外结算是信用社通过结算凭证,将款项从付款单位划到收款单位帐户的收付行为;内部结算是信用社系统上下级之间的结算,有联行往 In recent years, the credit union has embezzled and misappropriated public funds from time to time, seriously damaging the financial body. The author on how to verify the embezzlement talk about the crude point of view. First, the credit settlement business credit embezzlement means and audit approach Credit settlement, including external settlement and internal settlement of two, foreign settlement is the credit settlement through the vouchers, the money from the payer unit to the payee’s account receivables Behavior; internal settlement is the settlement between the credit system and the upper and lower levels, there are associated to