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“小金库”多发生在国有企业与国家单位当中,在这种情况下会造成国家资源的损失,形成大量的经济犯罪情况,对国际造成很大的影响。在实际的管理过程中,加强对其审计和治理可以有效的遏制这种现象,本文对“小金库”进行研究分析,结合会计准则,对其进行审计和治理。
The “small treasury” mostly occurs among state-owned enterprises and state units, under which circumstances the loss of state resources will be caused and a large number of economic crimes will be formed, greatly affecting the international community. In the actual management process, to strengthen its audit and governance can effectively curb this phenomenon, this article on “small treasuries” research analysis, combined with accounting standards, its audit and governance.