事业单位小金库治理的财政思考
发布时间：2018-10-26 15:18
【摘要】：小金库,是我国特有的经济产物,是计划经济时代向市场经济时代转轨过程中产生的。小金库的存在作为我国经济发展的毒瘤,不但严重扰乱了我国正常的市场经济秩序,也成为了党政干部腐败的高发区,严重损害了党和国家的形象、导致国有资产的大量流失,严重危害国家财政收入。针对小金库的严重后果,党中央多次开展针对小金库的治理,然而小金库现象却屡禁不止,愈演愈烈,并且不断呈现出新的违法特征。 近年来,对于小金库专项治理已经成为学界关注的焦点,然而却鲜有文献专门针对事业单位小金库进行研究。许多学者都笼统的将行政单位和事业单位一同作为研究对象而忽略了事业单位独有的一系列的特征。事业单位小金库从范畴、表现形式、检查思路到治理措施、国有资产管理体制都有着与行政单位不一致的特征。而事业单位不但在我国的政治经济生活中有着重要地位并且发挥着不可或缺的作用。目前,我国事业单位大约有126万个,从业人员3000多万,占有大量的国有资产,涉及教育、科技、文化、卫生等多个领域。我国2009年开展的第三次专项治理以来,截止2011年的数据统计,三年间,事业单位共计发现小金库23608个,涉及金额119.18亿元,纠正违规资金109.71亿元,责任追究5808人,各项指标均高于行政机关小金库。在这种背景下,将事业单位和行政机关小金库混为一谈显然是违反客观现实的,因此对事业单位小金库进行系统研究有着突出的理论意义和实用价值。 本文从小金库相关涵义,对小金库现象进行普遍性分析,在此基础上,引入事业单位相关理论分析,给出事业单位小金库的概念。并在此基础上,结合事业单位小金库的表现形式和事业单位财务管理现状,国有资产管理特点以及《物权法》相关规定,分析事业单位小金库独有的形成原因特点和危害。在普遍性分析和典型分析的基础上,结合事业单位小金库成因和特征,从财政学视角出发,针对事业单位财务管理、实物管理、会计信息系统和内部控制等给出事业单位小金库的治理分析的具体手段和政策建议。
[Abstract]:The small treasury is the unique economic product of our country. It is produced in the course of transition from the planned economy era to the market economy era. As a cancer of China's economic development, the existence of small coffers has not only seriously disturbed the normal market economic order in our country, but also become a high incidence of corruption among party and government cadres, seriously damaging the image of the Party and the country, and leading to the massive loss of state-owned assets. Seriously endangering the state's financial revenue. In view of the serious consequences of the small treasury, the Party Central Committee has carried out the administration of the small treasury many times. However, the phenomenon of the small treasury has been repeatedly prohibited and intensified, and has been showing new illegal characteristics. In recent years, the special management of small treasury has become the focus of academic attention. Many scholars generally regard administrative units and institutions as research objects and ignore a series of unique characteristics of institutions. From categories, forms of expression, inspection ideas to management measures, the management system of state-owned assets has different characteristics from categories, forms of expression, management system of state-owned assets to administrative units. Institutions not only play an important role in China's political and economic life, but also play an indispensable role. At present, there are about 1.26 million institutions in our country, with more than 30 million employees, and they occupy a large number of state-owned assets, involving many fields such as education, science and technology, culture, health care and so on. Since the third special administration in 2009, as of the year 2011, public institutions have found a total of 23,608 small coffers, involving a total of 11.918 billion yuan, 10.971 billion yuan for correcting violations, and 5808 people for liability. All indicators are higher than the small treasury of administrative organs. Under this background, it is obviously against the objective reality to confuse the public institution with the small treasury of the administrative organ, so the systematic research on the small treasury of the institution has outstanding theoretical significance and practical value. Based on the general analysis of the phenomenon of small treasury, this paper introduces the relevant theoretical analysis of the institution and gives the concept of the small treasury of the institution. On this basis, combined with the form of expression, the present situation of financial management, the characteristics of state-owned assets management and the relevant provisions of the property Law, the paper analyzes the unique formation characteristics and harm of the small treasury of public institutions. On the basis of general analysis and typical analysis, combined with the causes and characteristics of small treasury of institutions, from the perspective of finance, aiming at financial management and physical management of institutions, Accounting information system and internal control give the concrete means and policy suggestions for the management and analysis of the small treasury of the public institution.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6
本文编号：2296144
[Abstract]:The small treasury is the unique economic product of our country. It is produced in the course of transition from the planned economy era to the market economy era. As a cancer of China's economic development, the existence of small coffers has not only seriously disturbed the normal market economic order in our country, but also become a high incidence of corruption among party and government cadres, seriously damaging the image of the Party and the country, and leading to the massive loss of state-owned assets. Seriously endangering the state's financial revenue. In view of the serious consequences of the small treasury, the Party Central Committee has carried out the administration of the small treasury many times. However, the phenomenon of the small treasury has been repeatedly prohibited and intensified, and has been showing new illegal characteristics. In recent years, the special management of small treasury has become the focus of academic attention. Many scholars generally regard administrative units and institutions as research objects and ignore a series of unique characteristics of institutions. From categories, forms of expression, inspection ideas to management measures, the management system of state-owned assets has different characteristics from categories, forms of expression, management system of state-owned assets to administrative units. Institutions not only play an important role in China's political and economic life, but also play an indispensable role. At present, there are about 1.26 million institutions in our country, with more than 30 million employees, and they occupy a large number of state-owned assets, involving many fields such as education, science and technology, culture, health care and so on. Since the third special administration in 2009, as of the year 2011, public institutions have found a total of 23,608 small coffers, involving a total of 11.918 billion yuan, 10.971 billion yuan for correcting violations, and 5808 people for liability. All indicators are higher than the small treasury of administrative organs. Under this background, it is obviously against the objective reality to confuse the public institution with the small treasury of the administrative organ, so the systematic research on the small treasury of the institution has outstanding theoretical significance and practical value. Based on the general analysis of the phenomenon of small treasury, this paper introduces the relevant theoretical analysis of the institution and gives the concept of the small treasury of the institution. On this basis, combined with the form of expression, the present situation of financial management, the characteristics of state-owned assets management and the relevant provisions of the property Law, the paper analyzes the unique formation characteristics and harm of the small treasury of public institutions. On the basis of general analysis and typical analysis, combined with the causes and characteristics of small treasury of institutions, from the perspective of finance, aiming at financial management and physical management of institutions, Accounting information system and internal control give the concrete means and policy suggestions for the management and analysis of the small treasury of the public institution.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6
【参考文献】
相关期刊论文 前10条
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