“小金库”是指违反法律法规和军队有关规定,应列入而未列入符合规定的单位账簿的各项资金(含有价证券)及其形成的资产。“小金库”的存在,不仅导致会计信息失真,扰乱军队财经秩序,造成部队资金流失,而且影响部队风气,甚至诱发经济犯罪,给部队全面建设带来危害。笔者认为,要确 “Small vaults” means all funds (including vouchers) that should be included but not included in the books of the units that comply with the provisions of the laws and regulations and the military and the assets they form. The existence of “small treasuries” not only distorts accounting information, disrupts the financial and economic order of the armed forces but also causes the loss of troop funds, affects the military culture and even induces economic crimes, thereby jeopardizing the overall construction of the armed forces. I think, really