编者指引“小金库”的专项治理工作近几年来一直如火如荼地开展着。自2009年4月以来至今,治理工作取得阶段性的成果,也积累了许多经验。本期公司财务,审计局和行业专家将围绕“小金库”这个热门话题展开讨论。普华永道视点和CFO实务,将为读者介绍“股权投资基金的风险管理和内控”、“强化应收账款管理”的相关内容。 Editor’s Guide “Small Treasury ” special governance work has been carried out in full swing in recent years. Since April 2009, administration has achieved phased achievements and accumulated a great deal of experience. This issue of corporate finance, audit and industry experts will focus on the “small treasuries” this hot topic to start the discussion. PricewaterhouseCoopers’ viewpoints and CFO practices will introduce readers to the topics related to “Risk Management and Internal Control of Equity Investment Funds” and “Strengthening Receivables Management.”