企业一切正常开支,都有其合法合规的渠道,而“小金库”是通过违法、违规操作形成的账外资金,它游离于企业财务管理与监督体系之外,是奢靡享受,违法乱纪的重要资金来源。事实证明“小金库”诱发和滋生了一系列集体腐败问题,严重败坏党风、政风和社会风气。冷静分析其屡禁不止的主要客观原因,从企业“小金库”的不同来源来查处“小金库”的审计方法也是多种多样,从而达到标本兼治的效果。 All normal expenses of the enterprise have its legal and compliance channels. However, “small treasuries” is an extra-bank fund formed through illegal and irregular operations. It is free from the financial management and supervision system of enterprises and is an extravagant enjoyment and illegal Chaotic important source of funding. Facts have proved that “small treasury” has induced and breed a series of problems of collective corruption and seriously undermined the style of the party and the government and the social atmosphere. Calmly analyze the main objective reasons for its repeated prohibitions, and investigate and prosecute “small treasuries” from the different sources of the enterprise “small treasuries”. The auditing methods are also varied so as to achieve the desired result.