近年来,有些厂矿、企、事业单位从本部门、小团体的局部利益出发,弄虚作假,逃避财务检查,擅自在财务上设置了两套帐目。其中的一套是准备给财税、审计人员或上级部门看的,另一套则是专供其内部人员参考的。帐外设帐,导致了财务管理上必要的制约关系和监督制度形同虚设,一些人得以滥用手中的权力而无所顾忌,有令不行,有禁不止。更有甚者,打着为本单位职工谋福利的幌子,合伙贪污,共 In recent years, some factories and mines, enterprises and public institutions set out from the partial interests of their own departments and small groups to commit fraud and evade financial inspections, setting up two sets of accounts on their own finances without authorization. One set is prepared for taxation, auditors or the higher authorities to see, and the other is designed for its internal staff reference. Out-of-account accounts led to the necessary constraints in financial management and oversight of the supervisory system, some people abuse the power of their hands without scruples, there is no order, no more. What is even worse is that under the guise of benefiting the staff and workers of this unit, the partnership is embezzled and co-owned