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湖南汉寿县鸭子港供销社为了加强财经纪律,实行了挪用公款罚款和行政借款付息制度,收到良好效果.近几年来,这个供销社挪用公款和行政借款较为严重,针对这一问题,1982年九月下旬,他们制定了挪用、借用公款罚款和付息制度.每挪用公款100元,罚款5元外,按挪用时间长短另收利息,同时收回其挪用款.付息制度是:职工除因公批准借用的公款外,其余行政借款一律按银行最高借款利率付息.
In order to strengthen financial and economic discipline, Duzigang Supply and Marketing Cooperative of Hanshou County, Hunan Province, implemented the system of misappropriation of public funds and interest payment of administrative borrowings, and received good results. In recent years, the misappropriation of public funds and administrative loans by the supply and marketing cooperatives was more serious. In response to this issue, In late September 1982, they instituted the appropriation and borrowing of the public fine and the interest-paying system. Each embezzlement of public funds of 100 yuan, a fine of 5 yuan, according to the length of the embezzlement of interest and recover their misappropriation. Except for the public funds borrowed for public approval, the remaining administrative borrowings shall be paid at the maximum loan interest rate of the bank.