浅议“小金库”查找方法及治理措施

Discussion on "small exchequer" searching method and treatment measures

"小金库"是指违反国家财经法规及其他有关规定,侵占、截留、转移国家和单位收入,未在本单位法定账目上列收列支或未纳入预算管理、私存私放的各类资金。"小金库"具有隐蔽性较强、危害性较大的特点。

“Small exchequer” refers to the violation of the state financial regulations and other relevant provisions, embezzlement, retention, transfer of state and unit income, not paid or not included in the budget management, private deposit funds private put in above the statutory accounts.“Small exchequer” has strong concealment, harmfulness.