学术交流
學術交流
학술교류
Academic Exchange
2013年
2期
47~50
,共null页
“小金库” 账外资金 财务监管 道德压力
“小金庫” 賬外資金 財務鑑管 道德壓力
“소금고” 장외자금 재무감관 도덕압력
＂private coffer＂; off-balance-sheet funds; financial supervision; moral stress
对“小金库“问题进行犯罪学研究，主要通过归纳犯罪现象及其危害、探求犯罪原因和提出预防、治理策略的路径。“小金库”并非法定概念，但其在社会生活中已经具有比较稳定的内涵和外延，即单位正常账目之外的资金。单位私设“小金库”现象的大量存在危害性极大，容易造成国有资产流失、导致国家税收损失，并诱发其他犯罪。预防和治理“小金库”问题的方略要着眼于：严格财务制度；合理设计利益分配制度；拓宽合理的财务报销途径；严格执行相关法律规定，不搞运动式治理；加大宣传力度，形成新的道德压力；加大涉及“小金库”的犯罪行为的打击力度等等。
對“小金庫“問題進行犯罪學研究，主要通過歸納犯罪現象及其危害、探求犯罪原因和提齣預防、治理策略的路徑。“小金庫”併非法定概唸，但其在社會生活中已經具有比較穩定的內涵和外延，即單位正常賬目之外的資金。單位私設“小金庫”現象的大量存在危害性極大，容易造成國有資產流失、導緻國傢稅收損失，併誘髮其他犯罪。預防和治理“小金庫”問題的方略要著眼于：嚴格財務製度；閤理設計利益分配製度；拓寬閤理的財務報銷途徑；嚴格執行相關法律規定，不搞運動式治理；加大宣傳力度，形成新的道德壓力；加大涉及“小金庫”的犯罪行為的打擊力度等等。
대“소금고“문제진행범죄학연구，주요통과귀납범죄현상급기위해、탐구범죄원인화제출예방、치리책략적로경。“소금고”병비법정개념，단기재사회생활중이경구유비교은정적내함화외연，즉단위정상장목지외적자금。단위사설“소금고”현상적대량존재위해성겁대，용역조성국유자산류실、도치국가세수손실，병유발기타범죄。예방화치리“소금고”문제적방략요착안우：엄격재무제도；합리설계이익분배제도；탁관합리적재무보소도경；엄격집행상관법률규정，불고운동식치리；가대선전력도，형성신적도덕압력；가대섭급“소금고”적범죄행위적타격력도등등。
The issue of ＂ private coffer＂ is studied in criminology, mainly from concluding crimes and their damage, exploring criminal motives and prevention and control strategy. ＂ Private coffer＂, not listed in legal concept, has developed to stable connotation and denotation in social life, that is, funds unlisted in normal account. Widely-existing ＂ private coffer＂ phenomenon damages a lot, causes loss of state capital, leads to tax evasion and triggers other crimes. The paper concludes seven aspects to arouse the phenomenon. To prevent and control ＂private coffer＂ issue, we should focus on the following factors： strictly regulating financial accounting system, rationally planning interests distribution system; extending a reasonable financial reimbursement way, executing relative laws and regulation, strengthening propaganda to form new moral stress, and enforcing effectively impact on criminal behaviors concerning ＂private coffer＂.
