论文部分内容阅读
所谓“小金库”是指行政单位、事业单位、企业单位在财务收支活动过程中，将财政资金或者其他公款私存私放、私支乱用，不纳入法定会计账目进行记载与收支核算，而逃避财政监督、会计监督，偷逃税款，而谋取个人或小集团私利的违法、违纪行为。“小金库”也是以公款私存私放、违规滥用为特点的违纪行为的通俗叫法。
浅析“小金库”的审计方法
【摘 要】
：
所谓“小金库”是指行政单位、事业单位、企业单位在财务收支活动过程中，将财政资金或者其他公款私存私放、私支乱用，不纳入法定会计账目进行记载与收支核算，而逃避财政监督、会
【机 构】
：
邯郸市中心医院
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2009年9期
其他文献
In this paper, the Ito-Taylor expansion of stochastic differential equation is briefly introduced. The colored rooted tree theory is applied to derive strong or
Study of Stability and Vibration Reduction in Multi-Tool Ultrasonic Machining under Simultaneous Pri
The main object of this paper is the mathematical study of the vibration behavior in ultrasonic machining (USM) described by non-linear differential equations.
An Algorithm to Optimize the Calculation of the Fourth Order Runge-Kutta Method Applied to the Numer
The kinetic electron trapping process in a shallow defect state and its subsequent thermal- or photo-stimulated promotion to a conduction band, followed by reco
从小在浦西长大，因爱人家住浦东东昌路，所以从上世纪70年代末至90年代初，曾经无数次地在浦江两岸来回，不仅亲眼目睹了东昌路的繁华至冷落，也亲眼看到了小陆家嘴地区乃至整个浦东的
Effect of Point Source, Self-Reinforcement and Heterogeneity on the Propagation of Magnetoelastic Sh
This paper investigates the propagation of horizontally polarised shear waves due to a point source in a magnetoelastic self-reinforced layer lying over a heter
一、我国制造型企业成本控制过程中存在的问题（一）成本控制内容僵化。目前，我国绝大多数制造型企业尤其是国有企业成本控制的范围只限于生产耗费活动，并未涉及或很少涉及到研究和
Study the Effect of Thermal Gradient on Transverse Vibration of Non-Homogeneous Orthotropic Trapezoi
The present paper deals with the effect of linearly temperature on transverse vibration of non-homogeneous orthotropic trapezoidal plate of parabolically varyin
It is well-known that Bernstein polynomials are very important in studying the characters of smoothness in theory of approximation. A new type of combinations o
Tail Behavior of Threshold Models with Innovations in the Domain of Attraction of the Double Exponen
We consider a two-regime threshold autoregressive model where the driving noises are sequences of independent and identically distributed random variables with
采用传统氧化物法制备了MnZn铁氧体材料和NiZn铁氧体材料.分析了贫铁MnZn铁氧体磁导率的频散特性,在K.Itoh等人二段型频散特性模型的基础上,提出了与实际测量数据更相符合的