近年来,随着国务院《注册会计师条例》的颁发,各地相继建立了会计师事务所机构。但因其财务管理和会计制度没有跟上去,一些会计师事务所存在着财务管理混乱,经费开支不够合理等问题。笔者最近参加了对一个会计师事务所的财务检查,发现该所的绝大部分资金都是以该所工作人员的私人名义存入各家银行。且私人储蓄存折有好几个。这种公款私存的做法明显地违反了国家的财务制 In recent years, with the issuance of the State Council’s “Certified Public Accountants Ordinance,” all localities have successively established accounting firm institutions. However, due to its financial management and accounting system did not keep up, some accounting firms have some problems such as chaotic financial management and unreasonable expenditures. Recently, I participated in the financial examination of an accounting firm and found that most of the funds of the firm were deposited in banks in the private names of the staff. And there are several private savings passbook. This kind of public money appropriation clearly violates the country’s financial system