| 形成“小金库”的原因、危害及治理对策 |
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| 引用本文： | 万春桂.形成“小金库”的原因、危害及治理对策[J].连云港职业技术学院学报,2007,20(1):79-80. |
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| 作者姓名： | 万春桂 |
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| 作者单位： | 连云港市财政局,江苏,连云港,222000 |
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| 摘 要： | “小金库”游离子财务管理制度之外，扰乱了正常的财经秩序，是诱发犯罪和滋生腐败的重要根源之一。“小金库”屡禁不止的原因主要表现在一是单位领导的财经法纪观念淡薄，二是财经法纪的宣传力度不到位，三是不能正确处理国家、集体和个人三者之间的关系，四是监督检查的力度不够，五是行政干预在一定范围内还不同程度地存在。因此，必须加大财经法纪的宣传力度，加大监督检查力度，加大对私设“小金库”的处罚力度，加强对银行账户的理，充分调动群众检举“小金库”的积极性，同时建章立制，完善管理，只有这样，才能净化经济发展环境，维护正常的财经秩序。
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| 关 键 词： | “小金库” 原因 治理对策 |
| 文章编号： | 1009-4318(2007)01-0079-02 |
| 修稿时间： | 2007年2月11日 |
Causes for Unit-owned Exchequer and Countermeasures to Bring under Control |
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| WAN Chun-gui.Causes for Unit-owned Exchequer and Countermeasures to Bring under Control[J].Journal of Lianyungang Technical College,2007,20(1):79-80. |
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| Authors: | WAN Chun-gui |
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| Institution: | Lianyungang Municipal Financial Bureau, Lianyungang 222000, China |
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| Abstract: | Unit-owned exchequer disassociates from financial management system,disturbing normal financial order and becomes one of major sources to cause crime and corruption.The reasons why it was banned repeatedly are that leaders lack of view of law and discipline,that publicity lacks of strength,that relations among the nation,the collective and individuals can't be dealt with properly,that supervision and inspection lack of strength and that there exists administrative intervention.So it is necessary to strengthen publicity of financial law and discipline,supervision and penalty of unit-owned exchequer.In addition,bank accounts are strengthened,people's enthusiasm for impeaching unit-owned exchequer and rules and regulations are perfected so as to purify economic environment and maintain normal economic order. |
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| Keywords: | unit-owned exchequer causes countermeasures to bring under control |
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