我们在会计检查中，发现行政事业单位有一些以前年度的错误账项。纠正时，账务怎么调整呢？笔者谈些看法。一、对收入私入小金库的调整。根据有关规定，凡私入小金库的业务经营收入，一经财政部门发现，应全部没收，并处以罚款。如果没收，单位可根据当时的收款收据（当时没有 In our accounting inspection, we found that the administrative institutions had some erroneous accounts in previous years. Correct, accounting how to adjust it? I talk about some ideas. First, the adjustment of private income small vaults. According to the relevant provisions, all business receipts into small vaults should be confiscated and fined once discovered by the finance department. If confiscated, the unit can be based on the receipt of payment (not then