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近年来,随着部门预算、非税收入管理、国库集中支付等一系列财政管理改革的深入,“小金库”设立形式发生重大转变,以会议费、培训费、劳务费为代表的单位公用经费虚列支出逐渐成为常见的“小金库”形成手段。规范公用三费管理,必须构建预防、控制、监督、惩治等四大防治机制和完善技术、财力、体制等三大配套保障,逐步建立全面、完整、协调、有效的综合防治体系。
In recent years, with the deepening of a series of financial management reforms such as the departmental budget, non-tax revenue management, central treasury payment and other forms of fund management, the establishment of “small treasuries” has undergone a major transformation. Units represented by conference fees, training fees and labor fees are commonly used Fiscal expenditures gradually become a common “small treasuries” means. To standardize the management of public expenses, the three major prevention and control mechanisms such as prevention, control, supervision and punishment must be constructed and the three major supporting systems such as technical, financial and institutional improvements must be perfected. A comprehensive, complete, coordinated and effective integrated prevention and control system should be gradually established.