When the overcharged commodity price returned by Hongyun Company is recovered, it should offset the purchase cost of the original commodity, and the unit will finally pay it out in cash by adjusting the account name of accounts payable, which is a typical cheating behavior. There are two possible situations. One is that the unit leader knows this and transfers the funds out of the account to form a small vault; Another situation is that the unit leaders don't know about it, and the managers embezzle public funds.