众所周知,“小金库”问题是存在多年、禁而不止的“顽症”。究其原因,一是现行的财经法规、经费管理制度不健全;二是畸型攀比心理,催生了“小金库”的蔓延;三是监管乏力;四是定性不准、处罚不力,没有起到应有的警示作用。上述原因都可看作催生“小金库”的外部条件,而得到单位“一把手”的授意或默许则是“小金库”滋生的内部原因和基础条件。因此,从规范管 As we all know, “small treasuries ” problem is there for many years, banned more than “stubbornness ”. The reason, first, the current financial laws and regulations, financial management system is not perfect; second is the abnormal psychological comparisons, gave birth to the “small treasury,” the spread; third is the lack of supervision; Fourth, qualitative uncertainty, impunity, did not play To the warning should be. The above reasons can all be regarded as the external conditions for giving birth to the “small treasury”, and the internal reasons and basic conditions for the breeding of “small treasury” by the unit “number one” or the acquiescence. So from the canonical tube