CAJ | 학술논문

近几年以来，全国“小金库”治理工作取得了较大成效，但是并没有达到彻底治理“小金库”效果，究其原因，主要是对“小金库”产生的深层原因没有认识清楚。因此，本文通过分析，提出会计与财务信息不对称和财政制度滞后是导致“小金库”问题存在和蔓延的两个深层原因，进而从构建治理“小金库”长效机制的角度提出了“小金库”治理的目标与路径，以及相应的政府会计与财务体系改革措施。
근궤년이래，전국“소금고”치리공작취득료교대성효，단시병몰유체도철저치리“소금고”효과，구기원인，주요시대“소금고”산생적심층원인몰유인식청초。인차，본문통과분석，제출회계여재무신식불대칭화재정제도체후시도치“소금고”문제존재화만연적량개심층원인，진이종구건치리“소금고”장효궤제적각도제출료“소금고”치리적목표여로경，이급상응적정부회계여재무체계개혁조시。
In the past few years,achievements were made in the governing work of“private coffers”,but it was not carried through thoroughly. Speculating on the reason,the failure to understand the deep - layer causes of cauing“private coffers”problem was one important cause. So,through the analysis,this paper proposed that the information asymmetry of accounting and financial and the lagging financial system are the two underlying causes. Then,from the angle of building and governing the long - effective mechanism of“private coffers”,this paper proposed the goals,the paths and the corresponding reform measures of government accounting and financial system.