1, set up a "small treasury" with the funds transferred from imaginary expenditures.
2, illegal fees, fines and apportion the establishment of a "small treasury".
3, the use of asset disposal, rental income to set up a "small treasury".
4. In the name of conference fees, labor fees, training fees and consulting fees. Set up a "small treasury".
5. Non-operating income is not included in the specified account, and a "small treasury" is set up in the accounting books.
6, using fake invoices and other illegal bills to defraud funds to set up a "small treasury".
7. Transfer funds between superior and subordinate units or transfer funds through other accounts to set up a "small treasury".
8. Use income to offset expenses, and directly use accounts receivable to offset expenses, forming a "small treasury".
9. Privately set up a "small treasury" in other ways.
legal ground
Criminal law of the people's Republic of China
Article 271 Crimes of embezzlement and corruption by taking advantage of duty:
(1) Personnel of companies, enterprises or other units who, by taking advantage of their positions, illegally take the property of their own units for themselves, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, if the amount is huge, they shall be sentenced to fixed-term imprisonment of not less than five years and may also have their property confiscated.
(2) Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel assigned by state-owned companies, enterprises or other state-owned units to engage in public service in non-state-owned companies, enterprises or other units shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law. Article 382 Crime of corruption:
(1) State functionaries who take advantage of their positions to embezzle, steal, cheat or illegally occupy public property by other means are guilty of corruption.
(2) A person entrusted by a state organ, state-owned company, enterprise, institution or people's organization to manage state-owned property embezzles, steals, cheats or illegally occupies state-owned property in other ways by taking advantage of his position, which is regarded as corruption.
(3) Whoever colludes with the persons listed in the preceding two paragraphs to commit corruption shall be punished as * * *.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.