浅谈“帐外资金”的形成及预防

Analyzing Simply the Production and Removal of the Assets outside of Account

《会计法》规定 :任何单位不得在法定会计帐簿外私设会计帐簿。帐外设帐是严重的违法行为 ,不利于资金的管理 ,造成资金流失。本文分析帐外资金的形成渠道 ,研究解决和预防帐外资金的办法 ,重点是加强财务监督 。

The law of accounting provides that any unit should not set up another accounting book. Setting up another accounting is the serious lawless action and not benefit to capital management and easy to lead the capital loss. The paper analyzes the ways of the assets outside of account and researches the methods to prevent the assets outside of account. The emphases is to strengthen financial supervision and to perfect inside accounting systems.