中央决定在全国范围内开展

中央决定在全国范围内开展 中央决定在全国范围内开展“小金库”治理工作，今年首先在全国党政机关和事业单位开展专项治理。然后在逐步扩展到社会团体、国有及国有控股企业。这个重要战略决策，是反腐倡廉工作抓源头治理的一项重要举措，是全面加强党风廉政建设的迫切需要，其实早在1989年国务院就明确规定要求，清理小金库，一律不准再以任何名义私设“小金库”。但近年来“小金库”现象纠而复发，屡禁不止，严重反弹，小金库的存在，不仅导致会计信息失真，扰乱市场经济秩序，造成国家财政收入和国家资产的流失，而且违背了科学发展观的要求，扭曲了市场对资源的合理配置，削弱了政府宏观调控能力，影响了经济平稳较快发展，甚至诱发和滋生腐败现象，其表现形式有以下七种;1、违规收费、罚款和摊派设立“小金库”;2、用资产处置、出租收入设立“小金库”;3、以会议费、劳务费、培训费和咨询费等名义套取资金设立“小金库”;4、经营收入未纳入规定账户核算设立“小金库”;5、虚列支出转出资金设立“小金库”;6、以假发票等非法票据骗取资金设立“小金库”;7、上下级单位之间相互转移资金设立“小金库”。究其原因，主要有: 认识上的差异。主要有以下几种心理误区，一是“合法”心理，少数 一、 单位领导法制观念淡薄，认为，贪污、受贿、挪用公款是犯罪，“小金库”只是一般违规，只要个人不上身，不碍多大事。二是“合理”心理，有的领导干部认为“小金库”的存在，是目前不规范的市场经济条件下的必然产物，普遍存在，是正常现象，无须大惊小怪，还有的认为，处理好单位的对外关系，就得要有一部分“活钱”，“小金库”存在在所难免。三是“自主”心理，少数领导认为，单位的收入，怎么摆布是单位内部的事情，应由单位自己作主。认识上的误区，导致了行动上的“越轨”。 二、 利益上的驱动性。一是一些单位领导热衷于搞吃请拉关系，而请客送礼等支出，大帐上不好明目张胆支，只好再从“小金库”中动脑筋、想办法。为了小集团和个人利益，不惜牺牲国家集体利益。二是近年来，不少单位除了正常工资补助外都竞相发一些福利，干部职工皆大欢喜，这些开支自然落到“小金库”have the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed class and its by-products account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffs alone cannot meet the needs of poultry 当中，由于受利益的趋动和诱惑，“小金库”的存在和发展也就有了“后劲”。人民网强国社三、 私欲上的贪婪性。少数干部拜金主义思想严重，不满足正常的工资福利等收入，信奉“马无夜草不肥，人无歪财不富”，放纵私欲，把“小金库”作为敛财谋私的“黑洞”，想方设法在“小金库”里做文章，以致有的单位“小金库”经久不衰。人民网强国社区( 四、 惩处上的不到位。对于“小金库”问，一些执纪执法部门存在“重”清理“轻”惩处和重罚单位轻处个人现象，对单位领导或相关责任人，缺乏严厉的责任追究。人 几点对策:如何使“小金库”查处不流于形式，笔者认为，必须建立健全一套教育、、监督并重的惩治和预防腐败的体系，从源头上进行预防和治理，标本兼治，惩防结合。人民网强国 一、夯实教育基础，提高思想认识。要加强领导干部思想政治教育，以党的十六大、十六届三中全会精神学习教育活动为契机，对广大党员干部进行世界观、人生观、价值观、权力观教育，牢固树立立党为公，执政为民的思想，正确处理好国家、集体、个人三者之间的利益关系，自觉抵御拜金主义、享乐主义等腐朽思想和生活方式的侵蚀，努力筑牢拒腐防变的思想道德防线。人民网 二、狠抓制度落实，监督关口前移。一要加快财政体制改革和制度创新，实行国库统一收支制度，由财政部门对资金实行统一征收，统一支付，统一核算，统一管理;二要严格执行预算外资金专户，严格执行“收支两条线”规定，加强对预算外资金的管理，防止预算外资金收支的随意性;三、要继续加强票据的统一管理制度，杜绝假发票、白纸据入账，一经发现严肃查处;四、要完善票据分离制度，收款单位开票，委托银行收款，相互监督。五要完善银行单一账户制度，不允许单位多头开户，以便监督。通过制度的建立和完善，从源头上切断“小金库”的资金来源，防范“小金库”的发生。 三、加大监督力度，完善监督机制。完善会计委派制度，充分发挥派驻会计对单位收入、支出的监督，杜绝和减少私设“小金库”的可能性。要加强对执行 alone cannot meet the needs of poultry s, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffstion of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reportproducts account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combina-d its byass ancy, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed clcularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficien(partiultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high ewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in pos of stity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metreken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quant is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chichave the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting i2 “收支两条线”管理规定的情况进行经常检查和对各专项资金的使用情况进行检查，对违规占用资金的单位按规定进行严历处罚。 四、推进“三个”公开，构建“阳光工程”。巩固和推进公开办事制度，实行“阳光”操作，做到政务、厂务村务、公开，对单位重大决策以及大额资金调度都要进行公开，增强管理工作的透明度。 五、加大案件查处，严肃责任追究。纪检监察机关和财政审计等执纪执法部门要形成工作合力，加大对各单位财务收支情况的检查督促力度。对容易出现问题的部门和单位要重点检查。财政、审计等部门对在检查中发现的“小金库”问题，在查处的同时，要及时将情况向纪检、监察机关进行通报，追究有关责任人的纪律责任。对私设“小金库”的行为，根据情节，不论涉及到哪个单位，涉及到哪个人，都要做到“三个一律”:一律追究责任，一律没收追缴，一律公开曝光。 关于治理小金库问题的调研报告 小金库是指违反国家财经法规及其他有关规定，侵占、截留、隐匿 各种应交收入，或以虚列支出、资金返还等方式将资金转移到本单位财 务账外，不纳入单位预算管理，私存私放的各项资金。以高校为例，凡 以学校(含系、部、处等)名义通过各类活动所取得的收入，都必须全 额纳入学校计财处或学校授权的财务机构管理。截留、隐匿上述收入， 用以进行公款私分、滥发奖金、请客送礼、乱开乱支等为小集体或个别 人谋利的;或以虚列支出、资金返还等方式侵占、转移学校款项，将所 得资金私存私放的，均属小金库行为。 具体来说，未列入学校法定财务账的收支，私存私放的下列各项资 金，均属小金库: (一)截留的生产经营收入。包括产品销售收入，产品加工收入， 各种劳务收入; (二)设备、房屋、场地、柜台等出租收入; (三)技术转让、技术咨询、技术服务、技术培训收入; (四)各种管理费收入、手续费收入、补偿金收入; (五)各类办班收入; (六)各种办证收入; (七)各种考试报名、面试、加试、考务费收入; (八)非法侵占国家和单位资金财产的收入(包括出售残次品和边角料 收入，处理学校报废固定资产的收入，使用学校的机器设备、仪器仪表 私揽业务取得的收入等); (九)虚列支出、虚报冒领的收入; (十)隐匿“回扣”、佣金、好处费等收入; . According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphoruof its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity products account for a considerable proportion. Such high total phosphorus content in feed, but most-of grain feed class and its byein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed n protvel is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chickey nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein lemainl lion cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution issions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 mile emisvide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater thrld owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to prohave the awareness of 1. environmentally conscious survival of mankind in the woplant feedstuffs alone cannot meet the needs of poultrys in 3 (十一)截留各种违规收入和外汇收入; (十二)截留应上交财政的各项罚没收入; (十三)办公司所得的各类款项; (十四)编印、出售、习题集等获得的利润; (十五)打印、复印、印制图纸等各项收费; (十六)承办各种会议的收入; (十七)截留的其他各种收入; (十八) 对外服务收入;捐赠赞助款; (十九)以单位名义收取的劳务酬金、罚没款; (二十)设备材料图书变价费、各类回扣好处费、各类回收费等; (二十一)与上述各项有关的利息收入;其他应上交学院财务的收入。 小金库游离于财务管理制度之外，逃避财务监督，造成国有资产的流失，纵容助长了不正当的职务消费和职务腐败，败坏了党风和社会风气，是诱发犯罪和滋生腐败的根源之一，必须引起高度重视并采取有效措施加以治理。 小金库具有如下特点: (一)截留收入，帐外有帐。 “小金库”的资金大部分是采取截留收入不入大账、虚列成本等手段，把应纳入单位财务预算管理的资金，转移到账外，或者人为抬高单位产品成本、虚列虚支，搞资金体外循环，账中有账。 (二)支出随意，没有约束。“小金库”资金多数是私存私放，隐蔽性强，只有个别领导和具体经办人晓知，在开支和使用上，往往是个别人说了算。这些资金，除了少部分用于给职工搞福利外，大部分资金都用于请客送礼、招待应酬等活动。甚至存在个别领导贪污、挪用、中饱私囊的现象，无制度约束。 (三)集中保管，收支隐蔽。有的单位“小金库”是领导管账，会计管钱;有的单位是领导自管自支，开支隐蔽;还有的是公款私存，套取利息。不管哪种形式，收支都十分隐蔽。 (四)管理混乱，账目糊涂。许多单位的“小金库”，既无管理规定，又无审批程序。收入不记账，支出不登记，现金直接收支，“白条”随意抵库。使“小金库”的资金成了个别领导干部的“私房钱”。或者是由于“小金库”多是见不得人收支，除了经办人和了解情况的领导外，很少有人主动过问“小金库”的具体情况，易使经办人私存私用、以公肥私。 “小金库”的资金来源多种多样，基本上是用隐瞒收入、侵占、截留、转移和乱收费等非法手段来实现的。在高校中，小金库的来源大多是部门开办各类课程班、培训班所收取的学费、旁听费以及一些科研经费等，上交部分给学校后，剩余的便被留下来，收归部门自行保管。或者是开假发票套取现金、越权设立收费项目和提高收费标准乱收费等。近年来，检察机关还陆续发现科研、基建、成人教育、研究生院、图书馆、后勤、教务等部门私设小金库的问题较为普遍。尤其是在教材、图书、学生公寓生活用品的采购上，存在着商业贿赂的“暗流”，为小金库的存在，提供了繁殖的土壤。 小金库的形式多种多样，五花八门。主要有: alone cannot meet the needs of poultry s, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffstion of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reportproducts account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combina-d its byass ancy, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed clcularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficien(partiultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high ewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in pos of stity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metreken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quant is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chichave the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting i4 (一)账外经营形式。也就是帐外帐。这种形式的“小金库”有账薄、有凭证，钱账分管，对“小金库”作日常收支账目处理，按时对账，余额滚存。这种形式的“小金库”较为常见。也有将不同来源的“小金库”分别设账，由不同人员管理的情况。 (二)往来账形式。通常的作法在往来账户设个假名，“小金库”的收支变换单据后记在该往来账上，“小金库”的真实单据另外存放，往来账的收支、余额即为“小金库”收支、余额。 (三)存折形式。即没有账薄、单据，只有存折，收支都记在存折上，存折的收支、余额就是“小金库”的收支、余额。这种形式的“小金库”往往以单位领导人、财务负责人、具体经办人的名义办存折、存单，查到了存折、存单即查到了“小金库”。 “小金库”的支出突出表现在少数人请客送礼、招待费、旅游费等支出;部门、小集团超标准的奖金、福利的发放;按规定不能报销的其它一些费用，还有就是职务犯罪的贪污、挪用、私分款项等。 小金库的存在有多种原因。 (一)制度、机制不规范。单位在在不规范的经济活动中，缺乏严格周密的制度和规定，为私设“小金库”的人提供了借口，从而在管理上为私设“小金库”的存在提供了空间。市场经济不规范是产生“小金库”的土壤，政策规定不周密是“小金库”赖以生存的温床。 (二)单位负责人认识存在偏差。“小金库”屡禁不止的原因，除了本位利益驱动外，最根本、最关健的是一些领导干部对“小金库”的危害性认识不足，是非观念模糊。一些单位领导缺乏全局观念，他们只考虑本单位的小团体利益，不考虑国家的整体利益。有的通过非法截留、隐瞒和转移收入，偷漏应上缴资金;有的滥发奖金、补贴和福利，片面照顾干部职工利益;有的只图用钱方便自由，不考虑是否违反规定、是否损害国家利益。 (三)个别人吃喝玩乐、贪污腐化的需要。有的人个人主义、享乐主义、本位主义思想严重、利欲薰心、腐化堕落，为满足其私欲，损公肥私设立“小金库”，或请客送礼，或公款旅游，或大吃大喝，把“小金库”视为个人私囊，随意支用 (四)财务管理工作薄弱。财务管理薄弱为“小金库”的生存创造了条件。尤其是二级、三级财务，管理不规范，用普通收据做账，或用白条抵现和无据凭证支出，造成各种虚假支出现象;在日常的审计中我们发现，二级财务单位现金管理严重违反规定，一些大额收入和支出不通过银行转账，而直接用现金收付;有的甚至以个人名义将“小金库”资金存入银行，或干脆将现金带回家中保管;乱收费，一个单位多部门、多人收费现象较为普遍。 (五)查处力度不强。有关部门对小金库的查处不深入、不到位，加之处罚办法刚性差、弹性大，大多是对“小金库”一收了之，一罚了之，或根本不没收不处罚。没有追根溯源，没有对直接责任人给予相应的党纪政纪处分，即使没收了、处罚了，还敢再设。国家及各级财政审计部门曾组织过多次清查活动，虽有收效，但远没有达到令行禁止的地步，有的地方则出现屡禁不止的现象。 小金库”的设立，其性质属侵占、截留、私分国家或单位收入;它 s in . According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphoruof its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity products account for a considerable proportion. Such high total phosphorus content in feed, but most-of grain feed class and its byein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed n protvel is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chickey nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein lemainl lion cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution issions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 mile emisvide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater thrld owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to prohave the awareness of 1. environmentally conscious survival of mankind in the woplant feedstuffs alone cannot meet the needs of poultry5 的支配权仅掌握在个别领导者手中，其存在的隐蔽性和开支的随意性，形成了监督的死角、管理的“黑洞”，在很大程度上扰乱了正常的财务管理秩序，造成了大量国家、集体资产的流失，也极易诱发违纪违法案件和消极腐败现象，纵容助长了不正当的职务消费和职务腐败，侵害了领导干部队伍的健康，危害了党风、政风和社会风气，必须引起高度重视，并采取有效措施加以治理。 alone cannot meet the needs of poultry s, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffstion of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reportproducts account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combina-d its byass ancy, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed clcularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficien(partiultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high ewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in pos of stity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metreken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quant is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chichave the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting i6