【摘要】：小金庫,是我國特有的經(jīng)濟(jì)產(chǎn)物,是計(jì)劃經(jīng)濟(jì)時(shí)代向市場經(jīng)濟(jì)時(shí)代轉(zhuǎn)軌過程中產(chǎn)生的。小金庫的存在作為我國經(jīng)濟(jì)發(fā)展的毒瘤,不但嚴(yán)重?cái)_亂了我國正常的市場經(jīng)濟(jì)秩序,也成為了黨政干部腐敗的高發(fā)區(qū),嚴(yán)重?fù)p害了黨和國家的形象、導(dǎo)致國有資產(chǎn)的大量流失,嚴(yán)重危害國家財(cái)政收入。針對小金庫的嚴(yán)重后果,黨中央多次開展針對小金庫的治理,然而小金庫現(xiàn)象卻屢禁不止,愈演愈烈,并且不斷呈現(xiàn)出新的違法特征。 近年來,對于小金庫專項(xiàng)治理已經(jīng)成為學(xué)界關(guān)注的焦點(diǎn),然而卻鮮有文獻(xiàn)專門針對事業(yè)單位小金庫進(jìn)行研究。許多學(xué)者都籠統(tǒng)的將行政單位和事業(yè)單位一同作為研究對象而忽略了事業(yè)單位獨(dú)有的一系列的特征。事業(yè)單位小金庫從范疇、表現(xiàn)形式、檢查思路到治理措施、國有資產(chǎn)管理體制都有著與行政單位不一致的特征。而事業(yè)單位不但在我國的政治經(jīng)濟(jì)生活中有著重要地位并且發(fā)揮著不可或缺的作用。目前,我國事業(yè)單位大約有126萬個(gè),從業(yè)人員3000多萬,占有大量的國有資產(chǎn),涉及教育、科技、文化、衛(wèi)生等多個(gè)領(lǐng)域。我國2009年開展的第三次專項(xiàng)治理以來,截止2011年的數(shù)據(jù)統(tǒng)計(jì),三年間,事業(yè)單位共計(jì)發(fā)現(xiàn)小金庫23608個(gè),涉及金額119.18億元,糾正違規(guī)資金109.71億元,責(zé)任追究5808人,各項(xiàng)指標(biāo)均高于行政機(jī)關(guān)小金庫。在這種背景下,將事業(yè)單位和行政機(jī)關(guān)小金庫混為一談顯然是違反客觀現(xiàn)實(shí)的,因此對事業(yè)單位小金庫進(jìn)行系統(tǒng)研究有著突出的理論意義和實(shí)用價(jià)值。 本文從小金庫相關(guān)涵義,對小金庫現(xiàn)象進(jìn)行普遍性分析,在此基礎(chǔ)上,引入事業(yè)單位相關(guān)理論分析,給出事業(yè)單位小金庫的概念。并在此基礎(chǔ)上,結(jié)合事業(yè)單位小金庫的表現(xiàn)形式和事業(yè)單位財(cái)務(wù)管理現(xiàn)狀,國有資產(chǎn)管理特點(diǎn)以及《物權(quán)法》相關(guān)規(guī)定,分析事業(yè)單位小金庫獨(dú)有的形成原因特點(diǎn)和危害。在普遍性分析和典型分析的基礎(chǔ)上,結(jié)合事業(yè)單位小金庫成因和特征,從財(cái)政學(xué)視角出發(fā),針對事業(yè)單位財(cái)務(wù)管理、實(shí)物管理、會計(jì)信息系統(tǒng)和內(nèi)部控制等給出事業(yè)單位小金庫的治理分析的具體手段和政策建議。
[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.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F810.6

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