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第一章总则第一条为进一步规范和强化金融机构财务管理,严肃国家财经纪律,禁止金融机构设置“小金库”,根据《中华人民共和国会计法》、《财政违法行为处罚处分条例》和其他有关法律、法规,制定本规定。第二条本规定所称金融机构,是指在中华人民共和国境内依法设立的银行、金融资产管理公司、保险公司、证券公司、基金管理公司、信托投资公司、期货公司、财务公司、信用社、担保机构等(以下简称金融机构)。
Chapter I General Provisions Article 1 In order to further standardize and strengthen the financial management of financial institutions and seriously discipline the state financial and financial institutions, it is forbidden for financial institutions to set up “small treasuries”. According to the Accounting Law of the People’s Republic of China, the Regulations on the Punishment and Punishment of Financial Illegal Activities and other The relevant laws and regulations, the enactment of this provision. Article 2 The financial institutions mentioned in the present Provisions refer to the banks, financial asset management companies, insurance companies, securities companies, fund management companies, trust and investment companies, futures companies, financial companies, credit unions, banks and trust companies established according to law in the territory of the People’s Republic of China, Guarantee institutions (hereinafter referred to as financial institutions).