近几年来 ,会计工作存在着不少现实问题 ,像管理人员故意违纪 ,内部管理失控 ,企业负责人私自对外投资 ,收益不入账 ,中饱私囊 ,有的单位内部各职能部门都开设银行账号和设有“小金库” ,资金管理严重失控 ,有的企业甚至发生负责人卷巨额公款外逃现象。总的来看 ,单位私设账外 In recent years, there are many practical problems in accounting work. For example, managers intentionally violate discipline, internal management is out of control, business executives invest their own money overseas, and proceeds are not accounted for. They are full and personal, and some functional departments in some units have bank accounts and facilities There are “small treasuries”, and the fund management is out of control. Some enterprises even took the charge of large numbers of public funds to flee the phenomenon. Overall, the unit privately set aside