“小金库”审计策略探析

An Analysis of the Audit Tactics for "Coffers"

"小金库"治理工作是完善社会主义市场经济体制的必然要求,是落实收入分配制度、财税体制改革的重要内容,是惩治和预防腐败、推进反腐倡廉建设的重大举措。现就"小金库"产生的原因及危害进行剖析.并在了解被审计单位财务现状,结合工作实际,探索各个行业、各个领域存在的"小金库"问题提出有针对性的审计策略。

The governance of ＂coffers＂ is a necessary step to perfect socialist market economic system.It is also the important task to reform the income distribution regulations and tax system,and a significant measure to punish and prevent corruption and promote the development of integrity.The present paper focuses on an analysis of the causative factors and harmful result from ＂coffers＂ and puts forward certain audit tactics for ＂coffers＂ in various industries and various fields,based on the present financial status of the audited entity and the actual work.