| 高校内部"小金库"的资金来源及治理对策 |
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| 引用本文： | 景春平,曹晖.高校内部"小金库"的资金来源及治理对策[J].南通工学院学报(社会科学版),2006,22(3):76-78. |
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| 作者姓名： | 景春平 曹晖 |
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| 作者单位： | 南通大学审计处 江苏南通226007 |
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| 摘 要： | “小金库”虽然姓“小”,其危害却非常大。一方面,它直接造成国有资产的流失;另一方面,它成为滋生单位工作人员违法犯罪的温床。高校内部“小金库”的资金来源渠道主要有收入不入帐、截留上交款项、虚列支出等。必须采取改革财务管理体制,建立健全各项规章制度,加大惩处力度等措施进行综合治理。
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| 关 键 词： | 小金库 资金来源 治理对策 |
| 文章编号： | 1008-2190（2006）03-0076-03 |
| 收稿时间： | 2006-03-31 |
| 修稿时间： | 2006年3月31日 |
Sources of Illegal Capital in Universities and Countermeasures against These Illegal Capital Reserve |
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| JING Chun-pin,CAO Hui.Sources of Illegal Capital in Universities and Countermeasures against These Illegal Capital Reserve[J].Journal Of Nantong University(Education Sciences Edition),2006,22(3):76-78. |
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| Authors: | JING Chun-pin CAO Hui |
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| Abstract: | Illegal capital in colleges and universities come mainly from purposely forgetting to enter certain incomes in an account,intercepting capital that should turned over to the country,and listing fake outcome items.Despite its limited amount of money,illegal capital reserve is harmful to the society in many aspects.On the one hand,it results in the outflow of national capitals;on the other hand,it makes it convenient for certain people in universities and colleges to break the laws.Therefore,we should take strong measures to fight against such illegal behavior by reforming financial managing system and strengthening relative laws and regulations. |
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| Keywords: | illegal capital sources of capital countermeasure |
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