行政机关事业单位“小金库”的形成和治理——基于舞弊三角理论分析

从内部审计工作的角度看,私设"小金库"是一种会计信息舞弊行为。依据舞弊三角理论分析,行政机关事业单位"小金库"的形成有其压力、动机、借口(自我合理化)等三个因素。因此,我们必须采取措施,缓解单位设立"小金库"的压力需求,使"小金库"设立者不需为;减少设立"小金库"的机会,使"小金库"设立者不能为或不敢为;消除设立"小金库"借口,使"小金库"设立者不愿为。

On the Formation and Governance of Slush Fund of the Administrative Departments and the Public Service Unit---Based on the Analysis of the Fraud Triangle Theory

From the perspective of the internal audit work, setting up "slush fund" is a kind of accounting information fraud. According to analysis of the fraud triangle theory, the administrative departments and the public service units has its pressure, motivation, excuse to set up a "slush fund". Therefore, we must take measures to alleviate the pressure of the units setting up a "slush fund", make "slush fund" unnecessary, reduce the opportunity to set up a "slush fund", eliminate the excuses to set up a "slush fund", and finally make people unwilling to set up"slush fund".