浅议单位存在“小金库”的危害性及审计技巧

Jeopardize of "Small State Treasury" for Units and Auditing Skills

国务院及有关部门曾三令五申严禁各单位私设“小金库”,但从审计实践看,由于利益驱动等原因,“小金库”屡禁不止,笔者根据以往的审计经验,总结了“小金库”的几种来源渠道,提出了相应的审计技巧。

The state council and related departments have repeatedly made announcement that “small state treasury” is forbidden. But in Practice in auditing “small state treasury” is everywhere by the motivation of benefit. The paper puts forward auditing skills according past auditing experience.