我们在财务检查中，发现有部分行政企事业单位财务帐上的数字脱机换一次会计，分段记一套帐，将以前的传票、帐簿、报表用纸包起来，放置一边，素称“包包帐”。“包包帐”产生的原因主要有：一，个别会计因急病或事故不幸去世，事后又没组织清理，就把帐包起来；二，经营承包 In our financial examination, we found that some of the figures in the financial accounts of administrative enterprises and institutions were taken off-line for an accounting period and recorded in sets of accounts. The previous vouchers, books and statements were wrapped in paper and placed on one side. “Bags account.” “Bags account” are mainly due to the following reasons: First, individual accounting for the unfortunate death of an emergency or accident, did not organize clean-up afterwards, put the account bag up; Second, the operating contract