小金库作为历史顽疾,有着悠久的历史渊源和深刻的制度根源,它已成为诱发和滋生腐败的根源和温床,扰乱了社会主义市场经济秩序,造成了国家财政收入和国有资产的流失,严重败坏了党风政风和社会风气,影响了社会的和谐稳定。文章试从四个方面探讨小金库形成的原因。 It has a long history and profound institutional roots. It has become the root cause and a hotbed of inducing and breeding corruption, disturbing the order of the socialist market economy, causing the loss of state financial revenue and state-owned assets, and causing serious damage The party style of government and the social ethos have affected the social harmony and stability. The paper tries to discuss the reason of the formation of small treasury from four aspects.