事业单位财政违法行为的表现形式、原因和对策

How to Deal with the Financial Illegal Activities in Institutions

事业单位财政违法行为的主要表现有:①违反规定使用和骗取财政资金;②违反国有资产管理规定的行为;③违反国家建设投资项目管理规定的行为;④将财政资金或者其他公款私存私放的行为。其产生的原因主要包括:认识偏差、利益驱动、制度弱化、体制缺陷、监督乏力。减少事业单位财政违法行为的对策:①深刻认识财政违法行为的危害性;②强化单位主要负责人对财务管理工作的责任;③加大财经法规的宣传教育力度;④充分发挥内部审计的监督作用;⑤齐抓共管,综合治理。

The main financial illegal activities include: use and defraud financial fund by violating rules;go against provisions on State property management;break provisions on administration of state investment project in capital construction;illicit deposit financial fund and other public money.The paper analyses why these activities arise and gives some specific methods for keeping down: those include: know profoundly the harmfulness of financial illegal activities,well define responsibility of main director for financial management,increase propaganda and education relating to financial and economic laws and regulations,full strengthen the role of internal auditing supervision,and take charge of together and make a comprehensive treatment.