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所谓“小金库”指出“凡违反国家财经法规及其他有关规定,侵占、截留单位收入和应上缴收入,且未列入本单位财务部门账内或未纳入预算管理,私存私放的各项资金均属‘小金库’”。“小金库”其外表形形色色,内在错综复杂,表现五花八门,“小”已难涵盖其实质,在某些方面,它已经成为产生腐败现象的一个根源和温床,严重干扰了财经管理秩序。“小金库”暴露了行政事业单位内部控制存在的严重疏漏,否则不会出现如此之多机会为某些别有用心者轻而易举地侵占、截留、转移、隐匿单位收入、应上缴收入和虚列开支。
The so-called “small treasuries ” pointed out “Where in violation of the state financial laws and regulations and other relevant provisions, occupation, retention unit income and income should be turned over, and not included in the accounts of the financial department of the unit or not included in the budget management, private and private The funds are ’small treasury’ ”. “Small treasuries” has a variety of appearances, which are complicated and intricate in appearance. The “small treasuries” have hardly covered its essence. In some aspects, it has become a root cause and a hotbed of corruption and has seriously disturbed the order of financial management . “Small treasuries” exposes serious omissions in the internal control of administrative institutions. Otherwise, there will not be so many opportunities for those who have the ulterior motive to seize, intercept, transfer and conceal unit income easily and should pay their incomes and expenditures illegally .