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1、小金库形成的危害及对策研究(ResearchontheharmandCountermeasuresofsmallTreasuryformation)ResearchontheharmandCountermeasuresofsmallTreasuryformationResearchontheharmandCountermeasuresofsmallTreasuries2008-12-2015:16:01SmallTreasuriesistheindividualunitsanddepartmentsinviolationofnationalfinancialregulatio
2、nsandotherrelevantregulations,embezzlement,interception,allshouldbehiddenincome,falsifyingexpensesandotherwaysortotransferfundstothefinancialaccountfundskeptprivate,notincludedinthebudgetmanagement,notincludedintheincomeandexpenditureaccountingaccountofthebehavior,isa"plot"inadditiontothele
3、galregulationsandfinancialsystemtoanother,becauseitescapedthesupervisionofsight,itcanmaketheenterpriseshouldbeturnedovertothestatetaxes,forthenormalproductionandoperatingexpensesanddevelopmentfundsasawelfarepayment,tobuythepeople,toengageintheinterestsofsmallgroups,theisakindofcollectivecor
4、ruption,embezzlepublicfunds,butalsotheofficialcorruptionspendthrift,pocketedtheblackbox.Inthispaper,theinternal"smalltreasury"andthereasonsfortheformationofharmandCountermeasuresofsimpleanalysis,notcondemnation".I.reasonsfortheformationof"smallTreasuries"Our"smallTreasuries"everyyeartoclean
5、up,yearafteryearharvest,but"smallTreasuries"whytherearesomany,therearesomanycadresintothe"smallTreasuries",unabletoextricatethemselves.BecauseofsmallTreasuriesthetemptationistoobig,thesmallTreasuries,istantamounttotheleadershipormanagementpersonnelcanputalittlemoneywithdrawal.Thereasonwhyth
6、e"smallTreasuries"hasbeenrepeatedlybannedandrepeatedlychecked,inadditiontoitsconcealmentofkeepingandtherandomnessofitsuse,themainreasonsareasfollows.Oneistoignorethelaw.Someleadersoftheunitinordertoinvigorateandimprovethebenefits,notone-sidedviewthatonlyfallpocketsofindividuals,isnotillegal
7、,therearesomeunitsfortaxevasionorinterceptionofincome,illusionsandluck,tolittleTreasuries;somepeoplewillbe"smalltreasury"huagongweisi,embezzlementdivide,pocketed.Twoisbecauseofmanagementloopholes.Thereareloopholesinfinancialmanagement,sothatsomepeoplehav