The key to determine whether it belongs to a small vault is

Legal analysis: the key to determining whether it belongs to the "small treasury" depends on whether the funds or assets are included in the accounting books of the units that meet the requirements. In reality, many financial irregularities are equivalent to "small coffers" in nature.

Legal basis: People's Republic of China (PRC) Company Law.

Article 3 A company is an enterprise legal person, which has independent legal person property and enjoys legal person property rights. The company is liable for its debts with all its property.

Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.

Article 63 If the shareholders of a one-person limited liability company cannot prove that the company's property is independent of the shareholders' own property, they shall be jointly and severally liable for the company's debts.