CAJ | 학술논문

大量财政资金以“小金库”形式循环，严重妨碍了我国经济的健康发展，具有很大的危害性。要从根本上解决“小金库”这一社会毒瘤，应从对“小金库”进行法律界定、确定违法行为责任主体、确立“小金库”上位阶法律条文、构建行政责任与刑事责任相结合的责任体系等方面加强法律体系建设，强化对“小金库”的法律监督，加大对“小金库”的法律打击力度。
대량재정자금이“소금고”형식순배，엄중방애료아국경제적건강발전，구유흔대적위해성。요종근본상해결“소금고”저일사회독류，응종대“소금고”진행법률계정、학정위법행위책임주체、학립“소금고”상위계법률조문、구건행정책임여형사책임상결합적책임체계등방면가강법률체계건설，강화대“소금고”적법률감독，가대대“소금고”적법률타격력도。
A large number of financial funds circulate through“small exchequer”,that has seriously hindered the healthy development of China's economy. To fundamentally solve the “small exchequer”problem ,we should be give“small exchequer”a legal definition,determine the main responsibility for violations,establish “small exchequer”upper-order law,to build a combination of administrative responsibility and criminal liability responsibility system,improve the“small exchequer”system design and other aspects of verification procedures to strengthen the rule of law system,strengthen the “small exchequer”of legal supervision,increase the “small exchequer”legal crackdown.