近年来，在违反财经纪律、私设‘小金库’等违纪行为中，有部分财会人员不仅没有发挥财务监督的作用，相反成为其中的重要成员。主要表现在：一是充当“小金库”记账、现金保管和研究使用费用的成员；二是白条支出凭证照样记账，甚至协助制造虚假工资单等假凭证记账；三是参与 In recent years, some financial and accounting personnel have not played the role of financial supervision but have become important members on the contrary in disciplinary violations that violate financial and economic disciplines and privately-owned ’small treasuries’. Mainly in the: First, act as a “small treasuries” accounting, cash custodian and research the cost of membership; the second is the white bill of lading expenditure accounting, or even help create false payroll and other false vouchers; third is to participate