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“小金库”和账外账是一些单位领导和财务人员置党纪国法于不顾,采取虚开发票套取现金,侵占、截留单位部分收入,不列入法定财会账册,私存私放的各种资金。私设“小金库”和账外账是一种严重违反《会计法》和国家统一制度的行为,不仅给地勘经济的健康发展带来极大的风险和严重的隐患,同时也是滋生腐败的源头。透视近年来我局系统地勘单位私设“小金库”和账外账陆续地被纪检部门、检察机关查处,给所在单位的经济带来重大损失,并给地勘单位的声誉造成极坏的影响。对此,笔者就几年来
The “small treasuries” and the accounts outside the bank are some units of the leadership and financial staff to set the party discipline and law in disregard to take fraudulent invoices to cash, occupy, retain part of the unit income, not included in the statutory accounting books, private Various funds. Privately-owned “small treasuries” and accounts outside the accounts are acts that seriously violate the “Accounting Law” and the unified national system. They not only bring great risks and serious hidden dangers to the healthy development of geological exploration economy, but also breed The source of corruption. In recent years, our bureau systematic investigation of units privately owned “small treasuries” and accounts outside the account was one after another discipline inspection departments, prosecutors investigate and deal with, bring great losses to the unit’s economy, and to the geological units of the cause of the very Bad influence. In this regard, I over the past few years