浅议“小金库”屡禁不止的成因、特点及治理对策

Reasons,Features and Countermeasures of Repetition of "Small Coffers"

"小金库"现象屡禁屡不止,部分企业及单位违反国家法规,以截留侵占收入、虚列支出、变通套取等种种形式获取大量资金,转移到单位法定帐薄外私存私放,且花样翻新,金额逐渐增大,造成国家资财巨额损失,严重破坏市场经济秩序,造成社会分配不公,成为诱发滋长腐败和犯罪的温床。

The reasons of failure to prohibit unauthorized departmental coffers repeatedly are that some enterprises or units, ignoring the state laws and regulations, reap a large amount of money by intercepting or swallowing up receipts, listing false expenditures, illegally obtaining in a flexible way and other various types, and then transfer it out of legal account book and deposit it somewhere privately with the sum growing larger and larger, which leads to great loss of state assets, serious damage to the order of market economy and unfair social distribution, thus bringing about a hotbed seducing crime and breeding corruption.