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“小金库”难查,大多是因为“小金库”的隐形性所涉及的业务已基本不涉及现金流,所以给查处带来了一定的难度,这是小金库愈演愈烈的一个重要原因。经国务院批准,财政部和审计署上月底联合发文,决定从8月至10月,在全国范围内开展贯彻执行中央八项规定严肃财经纪律和“小金库”专项治理工作。此次治理的重点包括:预算收入管理情况,预算支出管理特别是“三公”经费、会议费和培训费管理情况,政府采购管理情况,资产管理情况,财务会计管理情况,财政票据管理情况,设立“小金库”情况。
“Small treasury ” difficult to check, mostly because “small treasured ” the stealth involved in the business has basically no cash flow involved, so to investigate and deal with a certain degree of difficulty, which is an important microcosmic intensified the reason. With the approval of the State Council, the Ministry of Finance and the Audit Commission jointly issued a document late last month, and decided to conduct a nationwide implementation of the eight provisions of the Central Government’s stringent financial and economic discipline and “small treasury” special rectification work from August to October. The focus of the governance include: budget revenue management, budget expenditure management, especially the “three public” funds, conference fees and training fees management, government procurement management, asset management, financial and accounting management, financial instruments management , Set up “small treasury ” situation.