随着我国社会主义市场经济的发展，一些单位和个人为了追求小团体利益或便于财务支出，私设“小金库”。主要有两种情况：一种情况是，单位对一些有关资金往来的事项不进行登记、核算，而是将资金私下存放；另一种情况是，在统一账簿之外，另行设置会计账簿进行登记、核算，这 With the development of the socialist market economy in our country, some units and individuals have set up “small treasuries” for the sake of pursuing the interests of small groups or facilitating financial expenditures. There are mainly two situations: in one case, the unit does not register or account for some matters related to the capital transactions, but stores the funds privately. In the other case, the account books are separately set for registration outside the unified account , Accounting, this