“小金库”现象由来已久。虽然我国开展的几次专项治理“小金库”行动取得了一定的成效,但并不彻底。随着中央“八项规定”及各项反腐倡廉政策的陆续出台,中小企业的“小金库”现象相对于行政、事业单位将趋于突出。笔者在本文中对中小企业“小金库”的概念、形成方式、检查方法及对策进行了简要的分析、总结。 “Small treasury ” phenomenon for a long time. Although several special governance projects conducted by our country have achieved some success, they are not completely implemented. With the promulgation of the Central Government’s “Eight Provisions” and various anti-corruption policies, the phenomenon of “small treasuries” of small and medium-sized enterprises will tend to stand out from the administrative and public institutions. In this article, the author briefly analyzes and summarizes the concept, formation, inspection methods and countermeasures of SMEs.