论文部分内容阅读
事业单位“小金库”是指事业单位违反国家财经法规的规定,采取侵占、转移或截留等手段套取的资金。未列入法定财务账内或未纳入预算管理,私自存放、任意支配的资金也属于“小金库”的范畴。“小金库”的存在扭曲了市场对资源的合理配置,造成事业单位财政收入和国有资产的流失,甚至还会诱发一系列腐败、破坏社会风气的不良现象。文章重点分析了事业单位“小金库”形成的原因,并提出了相应的解决对策。
Institution “small treasury ” refers to the public institutions in violation of the provisions of the state financial laws and regulations, to take possession, transfer or interception of funds and other means. Not included in the statutory financial accounts or not included in the budget management, privately deposited, arbitrary control of the funds also belong to the category of “small treasury.” The existence of “small treasuries” distorts the rational allocation of resources in the market, resulting in the loss of fiscal revenue and the state-owned assets of public institutions and even induces a series of undesirable phenomena of corruption and social molestation. The article mainly analyzes the reasons for the formation of public institution “small treasuries ” and puts forward corresponding solutions.