摘要
"小金库"对国家、社会、集体和群众造成的危害性有目共睹,高校"小金库"的存在,导致高校会计信息失真,造成国有资产流失,减少高校财政收入,降低高校合理资源的配置能力,成为奢靡享受、铺张浪费、违法乱纪的重要经济来源,诱发和滋生腐败现象;扰乱高校正常的收入分配秩序,加剧收入分配不公,引起教职员工的心理失衡,不利于高校的健康发展。因此,如何治理高校"小金库"的问题,已成为当前各级政府共同关注的问题。
Based on the compromise of ＂small coffer＂ to the state,society,the collective and individual,this paper analyses the main sources and causes of ＂small coffer＂ in higher education institutions.It puts forward some opinions and suggestions to the prevention and control of ＂small coffer＂ in the aspects of strengthening the law and regulation education,establishing completed law system,checking financial income and expenditure,implementing comprehensive budget management,and improving rules and regulations,which is of practical significance to the control of ＂small coffer＂ in higher education institutions.
关键词
高校
小金库
危害
治理
higher education institutions
small coffer
compromise
control
