摘要
对高等院校中"小金库"的范畴、表现形式、成因及危害等方面进行了分析,并结合高等院校的实际情况提出了相应措施。
This paper puts forward some measures,according to the practical problems in colleges and universities,on the basis of the analyses of showing forms,causes of formation as well as the hazard and the category of 'small chests'.
关键词
"小金库"
管理制度
审计监督
small chests'
management system
auditing supervision
