“小金库”的存在严重违反国家财经制度,不仅影响高校正常的财务管理秩序,而且容易滋生腐败,败坏党风和社会风气。笔者在深入学习实践科学发展观的过程中,对高校“小金库”危害、成因和存在的形式进行了深刻剖析,同时提出了治理“小金库”的对策。 The existence of “small treasuries” seriously violates the state financial system, not only affects the normal financial management order of colleges and universities, but also easily breeds corruption and corrupts the party style and social ethos. In the process of in-depth study and practice of the scientific concept of development, the author deeply analyzes the harm, causes and existence forms of “small treasuries” in colleges and universities and puts forward the countermeasures of governing “small treasuries”.