gōng sī / yán jìn / shè lì / zhàng wài / xiǎo jīn kù / zhè shì / cái wù / zhì dù / de / guī dìng

公司严禁设立账外小金库，这是财务制度的规定。

The company strictly prohibits setting up off-the-books private funds; this is a financial regulation.