笔者在财务检查中发现,一些单位账面现金余额很大。有一个乡级财政所今年2月底的现金余额为67万多元,年初数是86万余元,账面现金余额占到了年财政收入的百分之二三十。另一个年收入不过60万元的单位,年初现金余额也高达23万多元。其实,这些单位库存现金仅几十元,其余均为个人借 The author found in the financial examination, a large number of units of the book cash balance. At the end of February this year, a township financial institution had a cash balance of more than 670,000 yuan, an initial figure of more than 860,000 yuan and an account cash balance of 30% of annual financial revenue. Another annual income of only 600,000 yuan unit, the beginning of the cash balance as high as 230,000 yuan. In fact, these units cash only tens of dollars, the rest are personal loans