设置“账外账”是一种违法行为，其危害性显而易见。《会计法》禁止单位设置“账外账”，我国政府十分重视对“账外账”的查处工作，但由于“账外账”具有很强的隐蔽性，清查“账外账”的工作十分复杂。笔者在实际工作中总结出清查“账外账”的几点心得，与大家一起商榷。 1 It is a kind of illegal act to set up “account book”, its harm is obvious. The Accounting Law forbids units from setting up “off-book accounts,” and our government attaches great importance to the investigation and handling of “debit-off accounts.” However, due to the strong concealment of “debit-off accounts,” the inventory of “debit accounts” complex. The author summed up in the actual work inventory “account book” a few experiences, to discuss with everyone. 1 