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账外账、小金库,这是《企业会计准则》等相关规章法律条文所不允许的,对于会计信息失真和企事业单位的监督不利等有重大的影响。国家从上世纪90年代便发布相关条文,严禁小金库的存在。2009年中共中央办公厅作出了《关于深入开展“小金库”治理工作的意见》(以下简称《意见》),决定在全国范围内深入开展“小金库”的治理工作。首先,在全国党政机关和事业单位开展专项治理,事业单位要以财政金额拨款事业单位为重点,然后再逐步扩展到社会团体、国有及国有控股企业。到如今
Account book, small treasury, which is “Accounting Standards for Business Enterprises” and other relevant provisions of the rules and regulations are not allowed for the distortion of accounting information and the adverse effects on the supervision of enterprises and institutions have a significant impact. Since the 90s of last century, the state has promulgated the relevant provisions, the existence of small vaults is forbidden. In 2009, the CPC Central Committee General Office made “Opinions on Further Developing Small Treasuries” (hereinafter referred to as “Opinions”) and decided to carry out the “small treasuries” governance in a nationwide manner. First of all, special efforts should be made in the party and government organs and public institutions throughout the country. Public institutions should focus on allocating financial funds to public institutions, and then gradually expand them to social groups, state-owned and state-controlled enterprises. Until now