“小金库”问题时常作为一项热点问题受到全社会的高度关注,为此,笔者对其进行相关的研究发现其产生和存在的主要原因有以下几点:一是单位负责人力图不断扩大其不法财权财力的意愿,以应对所谓复杂事项;二是单位负责人支持或驱使财务人员设“小金库”;三是财务人员基于种种原因丧失《会计法》等法律赋予的监督职权;四是部分监管部门工作人员对“小金库”存有 “Small treasury ” issue is often a hot issue by the society’s attention, therefore, the author of its related research found that the main reasons for its existence and existence of the following: First, the unit responsible for trying to keep The second is the unit chief to support or drive the financial staff to set up a “small treasury”; Third, the financial officers for various reasons, the loss of “accounting law” and other laws to give the oversight authority ; Fourth, some regulatory staff to “small treasuries” exist