国有企业“小金库”的成因与对策研究.doc

分类号 F276 密 级 U D C 编 号 10486 武 汉 大 学 硕 士 专 业 学 位 论 文 国有企业“小金库”的成因与对策研究 研究生姓名 ： 指导教师姓名、职称 ： 专业学位名称 ： 工商管理 二〇〇七年十月  Study On The Causes and Countermeasures of State-owned enterprise’s private coffer By October, 2007 郑 重 声 明 本人的学位论文是在导师指导下独立撰写并完成的，学位论文没有剽窃、抄袭、造假等违反学术道德、学术规范和侵权行为，本人愿意承担由此而产生的法律责任和法律后果，特此郑重声明。 学位论文作者（签名）： 年 月 日 中 文 摘 要 “小金库”是游离于之外的、不受监的、可供自由支配的账外资金。当今社会经济的日益繁荣经济来往多元化、复杂化，一定程度上为“小金库”的滋生提供了环境和的普遍存在，不仅使国家遭受了损失，也在中造成了恶劣的负面效应。它成了腐败的源头，犯罪的成因，已到了非遏制不可的地步。如何预防资金流失，杜绝现象，是和的一个长期的工作。小金库”涉及人员越来越多有两个条件，一个是动机，一个是机会小金Abstract Private coffer is the fund of outside the formal account,It is free controlled and not supervised and managed. Along with the social economies’ development, The economy presents the multiplication, the complication. For Private coffer ‘s multiplied has provided the environmentand the condition. Specially, State-owned enterprise’s private coffer is universal existence Caused the country to suffer significant economic loss and harassed the economical order. How to prevent the state-owned enterprise fund to drain is a work which is worth studying by the state-owned enterprise and government. Private coffer has the universality, the hiding, altogether partners characteristic. Looked from private coffer’s development tendency, Amount more and more big, involves the personnel more and more. Private coffer’s formation mainly is received deposits and the empty rowexpense. Private coffer’produces has two conditions, one is a motive, other is an opportunity. Motive’s formation mainly is the benefit urges, Opportunity’s formation then mainly is the system execution does not arrive. This article through analysis the characteristic, the motive and the origin of the state-owned enterprise’s Private coffer to find the unreasonable phenomenon and the loophole which in the system execution exists the state-owned enterprise manages at present.It Studies how to effectively against the sta