当前多数单位对国库券的管理,只是单纯采取金额控制的办法,没有作必要的补充登记手续,很容易造成调换票券的现象。特别是“关于个人用国库券抵缴赃款、罚款、补税和抵还职工借欠公款的规定”下达后,不少单位收取了职工用以抵还借欠的国库券。但经手人开出的收据没有注明年度、面额、张数和号码。有的单位已发生调换票券的情事,为此,我建议各单位应组织财会人员对公有的国库券进行一次全面的清查核实,并同时填写国库券保管清单三份,注明国库券的年度、面额、张数、金额和票面 At present, the management of treasuries by most units is simply a method of controlling the amount of money. Without the necessary supplementary registration procedures, it is easy to cause the exchange of bills. In particular, after the promulgation of the “Regulations on Repaying Illicit Money, Fines, Refund of Taxes and Arrears of Public Funds Loaned by Employees by Individuals with Treasury Bonds”, many units have collected the treasury bills that workers use to repay debts. However, the receipts issued by the operators did not indicate the year, denomination, number of sheets and number. Some units have already happened to exchange tickets. Therefore, I suggest that all units should organize financial and accounting personnel to conduct a comprehensive inventory verification of public treasury bonds, and at the same time, fill in three copies of the treasury custody list, indicating the annual and denomination of the treasury bonds, Number of sheets, amount and face