首页 | 本学科首页   官方微博 | 高级检索  
     检索      

论"小金库"治理
引用本文:刘爱云.论"小金库"治理[J].安阳工学院学报,2007(5):36-38.
作者姓名:刘爱云
作者单位:安阳市安阳县财政局,河南,安阳,455000
摘    要:私设“小金库“危害很大,处罚规定相当严厉,但却屡禁不止.“小金库““账外账“的设立为商业贿赂提供现金流,商业贿赂也源源不断地为“小金库“提供重要的资金来源.对政府非税收入实行收支两条线管理,编制综合财政预算,规范津贴补贴发放,强化群众监督,将使“小金库“无处藏身.

关 键 词:小金库  固有资产  监管  审计

Talk about the "Little golden storage" Management
LIU Aiyun.Talk about the "Little golden storage" Management[J].Journal of Anyang Institute of Technology,2007(5):36-38.
Authors:LIU Aiyun
Abstract:Setting "little golden storage" privately will lead a great damage. The punishment is also heavy, but it always can not be stopped. The setting of "little golden storage" and the "account beyond account" provide the cash flow for the commerce bribe, while the commerce bribe also give the main source of fund for the "little golden storage". About the untaxed income, we'd better carry out the income of expenses lines management, work out the integrated financial budget, regulate the pay of allowance and subsidy, strengthen the people's supervise to make the "little golden storage" disappeared.
Keywords:little golden storage  current situation  supervise  audit
本文献已被 CNKI 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号