浅议“小金库”问题的法律规制现状及法律完善建议

发布时间：2019-04-02 00:16

【摘要】：当今中国社会中,私设“小金库”问题已成为一大毒瘤。从1989年开始,我国前后一共进行过11次全国范围内的“小金库”专项治理工作,虽然每次治理都取得了明显成效,但不久之后,阶段性成果便很快被新的现状所淹没,个别单位及地区甚至出现越治越大的态势,严重制约了社会经济发展、扰乱了社会经济秩序。是以,为了完善社会主义市场经济秩序、完成资源合理配置、构建和谐社会,必须根除“小金库”。目前,针对防治“小金库”问题的研究主要是通过经济、审计的角度出发,或者只是笼统提到需要完善相关法律,极少有通过法律途径防治的具体建议。本文通过对“小金库”问题的历史沿革、概念界定、社会危害性、治理情况、法律现状等研究发现法律规制不完善、惩处力度不足、责任追究落实不到位、缺乏监督机制是造成“小金库”无法根治的重要原因,因此,本文针对以上问题进一步提出将“小金库”纳入我国法律法规体系、加大惩处力度、落实责任追究、建立健全监督机制等有效的法律完善建议。
[Abstract]:In today's Chinese society, the problem of setting up "small coffers" has become a major tumor. Since 1989, our country has carried out a total of 11 "small coffers" special management work around the country before and after, although every time has achieved obvious results, but soon after, the phased results will soon be submerged by the new status quo. Individual units and regions even appear the situation of increasing governance, seriously restricting the development of social and economic, disrupting the social and economic order. Therefore, in order to perfect the socialist market economy order, complete the rational allocation of resources and build a harmonious society, we must eradicate the "small treasury". At present, the research on the prevention and cure of "small treasury" is mainly from the angle of economy and audit, or simply refers to the need to perfect the relevant laws, and very few concrete suggestions on prevention and cure through legal channels are made. Through the historical evolution, concept definition, social harmfulness, governance and legal status of the "small vault", this paper finds that the legal regulation is not perfect, the punishment is insufficient, the responsibility investigation is not in place, and so on. The lack of supervision mechanism is an important reason why the "small treasury" cannot be cured. Therefore, in view of the above problems, this paper further proposes that the "small vault" be incorporated into the law and regulation system of our country, increase the intensity of punishment, and carry out the accountability investigation. Establish and improve the supervision mechanism and other effective legal recommendations.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.28

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