公款

• 拼音: gōng kuǎn
• 汉字拆解: 公 = 八 + 厶 (public); 款 = 欠 + 款 (money, funds)

含义

Public funds; official money. Money belonging to a government body, state-owned enterprise, or public institution.

Appears frequently in anti-corruption discourse. 挪用公款 (embezzlement of public funds) and 侵占公款 (misappropriation) are criminal offences under Chinese law. Usage signals awareness of financial accountability in public sector contexts.

例句

1. 该官员因挪用公款被依法追究刑事责任。
2. 任何单位不得以公款支付个人娱乐费用。
3. 审计报告显示部分公款存在管理不规范的问题。

用法指南

语境: finance, law, anti-corruption

语气: serious

正确说法

• 严禁使用公款进行任何形式的奢靡消费。(It is strictly prohibited to use public funds for any form of extravagant spending.)
• 财务人员须按规定对公款的使用进行详细记录。(Finance staff must keep detailed records of public fund usage in accordance with regulations.)

错误说法

• 公款 for a private company's operating budget — use 公司资金 or 企业经费 instead

起源与历史

公 (public) + 款 (funds/money)

文化背景

时代: Modern

世代: All ages

社会背景: Universal