The criteria for identifying small treasuries are: setting up "small treasuries" and extracting funds from false expenditures. Illegal charges, fines, and apportionment to set up a "small treasury". Set up a "small treasury" with asset disposal and lease income. In the name of conference fees, labor fees, training fees, consulting fees, etc. Set up a "small treasury". Operating income is not included in the prescribed accounts and account books, and a "small treasury" is set up. Use illegal bills such as false invoices to defraud funds and set up a "small treasury". Transfer funds between superior and subordinate units or transfer funds through other accounts to set up a "small treasury". After the revision of the Regulations on Disciplinary Actions within the Party of Producers in China, there is no violation of financial discipline. In this case, it is very necessary to discuss whether the behavior of privately setting up a "small treasury" constitutes a violation of discipline. If it does, how to accurately apply the disciplinary provisions and give corresponding punishment is a common problem in disciplinary practice.

1. Set up a "small treasury" for the funds transferred out of imaginary expenditures;

2 illegal charges, fines and apportionment to set up a "small treasury";

3. Set up a "small treasury" with assets disposal and rental income;

4 in the name of conference fees, labor fees, training fees, consulting fees, etc. , set up a "small treasury";

5 operating income is not included in the account according to the regulations, and a "small treasury" is set up in the accounting books;

6. Use 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 directly offset expenditures with accounts receivable, forming a "small treasury";

After the revision of the Regulations on Disciplinary Actions within the Party of Producers in China, there is no violation of financial discipline. In this case, it is very necessary to discuss whether the behavior of privately setting up a "small treasury" constitutes a violation of discipline, and if so, how to accurately apply the disciplinary provisions and give corresponding punishment, which is a common problem in disciplinary practice.

Legal basis: Article 17 of the Regulations on Penalties and Punishment for Financial Violations stipulates that if a unit or individual violates financial management regulations and deposits financial funds or other public funds privately, it shall be ordered to make corrections, adjust relevant accounting accounts, recover the funds deposited privately, and confiscate the illegal income. Impose a fine of not less than 3000 yuan but not more than 50 thousand yuan on the unit; The directly responsible person in charge and other directly responsible personnel shall be fined between 2000 yuan and 20000 yuan.