小金库

“小金库”是当前滋生腐败现象的温床。

The " departmental coffer " is a hotbed of corruption .

小金库一词源于民间。

The word private coffer stems from the folk society .

浅议单位存在小金库的危害性及审计技巧

Jeopardize of " Small State Treasury " for Units and Auditing Skills

形成小金库的原因、危害及治理对策

Causes for Unit-owned Exchequer and Countermeasures to Bring under Control

这些有小金库的人中，60%是男性，40%为女性。

Of those with secret accounts , about 60 percent were men and 40 percent women .

创建一个紧急小金库。

Build an emergency fund .

尽管他的工作看起来是零星分散和不正式的，这也可以帮助充实家庭小金库。

And though his work may be sporadic and informal , it can swell the family coffers .

择校费早已成为各个优势学校小金库的重要资金来源，更是滋生教育腐败的温床。

The school-choosing fee is an important source of funds and the hotbed of breeding education corruption .

货币或许会是欧洲的，不过钱包是各个国家的，国会也不会轻易分享它们的小金库。

The currency may be European , but wallets are national and parliaments will not easily share their purses .

小金库严重扰乱了财务活动秩序，危害极大。

The small coffer , which has disturbed seriously the order of the financial activities , is very dangerous .

严厉查处设立小金库和各种违反规定乱花钱的行为。

Cases involving off-books accounts and arbitrary spending in violation of regulations will be investigated and dealt with severely .

但是，让系统在超出技术能力的参数下运行，以及为了充实小金库而走捷径，都是可信的因素。

But pushing the system beyond its technical capacity and cutting corners to free up slush money are plausible factors .

许多企业还利用中国股市的繁荣，充实自己的小金库。

Many of the companies have also taken advantage of the boom in Chinese shares to line their war chests .

今年只会限量发售十条动物园牛仔裤，所以你最好现在就准备好自己的小金库。

Only ten pairs will be available this year , so you 'd better be ready to break the piggy bank .

以他在1952年发表的跳棋演讲为例，那次演讲是为了回应他竞选副总统时一个竞选费用小金库招致的批评。

Take his 1952 Checkers Speech – delivered to counter criticism of an election-expense slush fund when he was running for vice-president .

企业现金不是股东的财产，也不是企业高管的小金库，存起来以备不时之需。

Corporate cash is no more the property of shareholders than a rainy-day fund of executives , hoarded in case something comes up .

小金库，是我国特有的经济产物，是计划经济时代向市场经济时代转轨过程中产生的。

Departmental coffer , as a unique economic outcome of domestic economy , is an result of transform from planned economy to market economy .

挺会讲价的嘛告诉你吧你随便开个价我让我业务经理把钱打进你的小金库里

Ah , the art of the deal.Tell you what , I 'll have my business manager wire whatever you 're asking into your little bank ,

当然，偶尔也会因为急需，不得不动这种小金库，不过用钱的人会留下一张写明数目的欠条，因而也不会觉得有什么内疚。

Just occasionally this petty-cash fund had to be tapped for immediate needs , and raiders would ease their consciences by leaving an IOU for the requisite sum .

文章在对“小金库”的表现形式、产生原因进行分析的基础上，提出了治理“小金库”的对策。

The paper proposes the countermeasures of controlling the " departmental coffer " on the basis of the analysis of the reasons of the " departmental coffer " formation .

事业单位小金库从范畴、表现形式、检查思路到治理措施、国有资产管理体制都有着与行政单位不一致的特征。

Currently , departmental coffer of public institutions has some differences between administration on scope , forms , checking thoughts , governance measures and management system of state capital .

仅在2009年，张成泽就从其小金库拿出至少460万欧元，用于在海外赌场挥霍享乐。

' He took at least 4.6 million Euro from his secret coffers and squandered it in 2009 alone and enjoyed himself in casino in a foreign country . '

如何在审计过程中运用恰当的审计方法发现小金库，如何通过审计工作规范企业的经营行为，是审计工作应认真研究的问题。

How to find out UOE with proper auditing method in auditing and to standardize enterprise 's operation behavior through auditing is a problem to be earnestly studied in auditing .

各部门的具体执收、执罚单位不得设立帐户，否则视同“小金库”处理。

No units in charge of collecting fees or imposing fines under respective departments shall open their own accounts or they will be dealt with for keeping " private savings " .

构建从内部监督到上级监督、财政监督、纪检监督直至群众监督的监督链，是防治小金库长效机制发挥作用的关键。

The chain of internal oversight , financial supervision , discipline inspection and the mass supervision , is the key for " Small Treasury " management mechanism to play a role .

本文论述了会计集中核算存在的真实性、套取现金、账实不符和小金库等问题以及解决这些问题的具体措施。

This paper discusses the problems , such as authenticity of accounts , taking cash , accounts inconsistent and little treasuries that exist concentration accounting of accountants , and specific measures to address these problems .

婚前协议的案例与日俱增。信用监测公司益博睿的一项最新调查显示，16%的新婚夫妇承认，他们瞒着另一半，偷偷藏着自己的小金库。

The case for prenuptual agreements may have just gotten stronger : According to a new survey by credit-tracking company Experian , 16 percent of newlyweds admit they are hiding a financial account from their spouse .

幽暗的走廊尽头的一间生了霉的小金库（那里老是点着一盏灯）则可以代表某个海中妖怪的洞穴，那妖怪用一只红眼睛看着海底深处的这些神秘事物。--------

while a mouldy little strong room in the obscure perspective , where a shaded lamp was always burning , might have represented the cavern of some ocean monster , looking on with a red eye at these mysteries of the deep .

实行财政国库支付制度改革，是建设公共财政支出的基础，是规范和强化财政支出管理的现实要求，是防止私设小金库，从源头预防和治理腐败的有效措施。

Implementing the reformation of financial national treasury payment system , which is the base to construct public financial expenditure , is the actual requirement of regulating and strengthening financial defraying administration , the effective measures of preventing and control malversation from headstream .

国有企业中，金融企业的小金库问题相对较少，问题主要发生在其分支机构，资金来源主要是虚列支出，资金用途主要是用于违规支付手续费、向重要客户支付额外费用等。

It is mainly the branch financial institutions that have private coffers which generate funds by making false lists of expenditure . The funds of the private coffers are mainly used to pay processing fees illegally and pay additional fees to VIP clients .