小金库是否等同于账外账,审计部门人员纷纷都有说辞。经过这些年的审计实践工作,我们认为,私设“小金库”与私设账外账都是属于违规违法行为,重要的是要搞清楚二者的区别,对具体的审计实践有指导意义。一、含义不同“小金库”是指凡违反国家财经法规及其他有关规定,侵占、截留国家和单位收入,未列入本单位财务会计部门账内或 Small vault is equivalent to the book accounts, audit department staff have rhetoric. After all these years’ audit practice, we think it is illegal and illegal to set up “small treasuries” and “private accounts”, and it is important to find out the difference between the two and guide the specific audit practice. significance. First, the meaning is different “small treasury ” refers to any violation of the state financial laws and regulations and other relevant provisions, occupation, keep the country and unit income, not included in the unit’s financial and accounting department accounts or