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xiao jin ku de lai yuan wei hai yu zhi li
Author(s): 
Pages: 40
Year: Issue:  5
Journal: dang dai shen ji

Keyword:  “小金库”国家资产税收流失腐败现象企事业单位财经法规不正当支出危害与治理服务费执收执罚部门;
Abstract: <正> 近年来,一些单位私设“小金库”的现象十分普遍。这些“小金库”已成为国家资产和税收流失的“黑洞”,滋生腐败现象的“温床”,群众对此反映强烈,到了非治不可的地步。 一、“小金库”的来源 “小金库”是指单位或部门违反国家财经法规,侵占、截留、隐匿国家或单位收入,未列入本单位财会帐目、私
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