“小金库”产生机理之相关问题分析  

"Small cashbox" forming mechanism's relative analysis

作　　者：赵鸿雁[1] 

机构地区：[1]蚌埠学院经济与管理系,安徽蚌埠233030

出　　处：《特区经济》2008年第10期268-269,共2页Special Zone Economy

基　　金：赵鸿雁教授主持的安徽省精品课程<会计学原理>和安徽省教研项目(编号2007jyxm462)的部分研究成果

摘　　要：会计信息失真是近一段时间以来社会各界普遍关注的问题之一,作为计划经济向市场经济转轨过程中产生的衍生物"小金库"却长期存在。其形成机理是什么?有何危害性?本文结合工作实际进行分析,并提出治理对策。That accounting information lacks fideli-ty is one of the problem that the general public shows solicitude for commonly during the past close a period of time , the derivative transferring to a different track as planned economy to market economy coming into being in process there exists in ＂unit -owned exche-quer＂ but long range. What is that the person forms mechanism？ What harmfulness do have？ The main body of a book carrying out analysis with a view of the reality working , suggest that and governing a countermeasure.

关 键 词：小金库 治理机制 产生机理 

分 类 号：F233[经济管理—会计学]