“小金库”是指违反国家财政法规及其它有关规定,侵占、截留国家和单位收入,未列入本单位财务会计部门账内和未纳入预算管理,私存私放的各项资金。“小金库”的资金来源主要是:收费、罚款、摊派、资产处置、出租收入等不开票或开具不合规票据;虚列办公、修车、用油等费用支出骗取;建设投资项目以少报多套取资金;利用项目管理权、资金支配权等收取回扣。它的主要用途包括:送礼、吃喝、旅游等;购买汽车或改善办公、居住条件;发放奖金实物或贪污私分。“小金库”的产生有其客观原因,也有管理上存在的问题。 “Small treasuries” refers to all funds that are not included in the accounts of the financial and accounting departments of the unit and are not included in the budget management and are not in the private budget unless they are in violation of the state financial regulations and other relevant provisions. They occupy or keep the revenue of the state and the units. “Small treasuries ” the main source of funds are: fees, fines, apportionment, asset disposal, rental income and other non-invoicing or issuing non-compliance bills; virtual office, car repair, oil and other expenses to cheat; construction investment projects To underestimate more sets of funds to take; the use of project management, capital control, etc. receive rebates. Its main purposes include: gifts, eating and drinking, travel, etc .; to buy a car or to improve office and living conditions; payment of bonuses in kind or embezzlement. “Small treasuries ” have their objective reasons, there are management problems.