“小金库”问题严重影响了社会经济秩序,行政事业单位的这种行为变成了国有资产流失的黑洞,使行政事业单位无法发挥其应有的职能。贯彻实施治理“小金库”的长效机制,是完善行政事业单位制度的客观要求,也是推动行政事业单位反腐倡廉的重大举措。首先,本文对“小金库”问题产生的原因进行了简述;其次,以X事业单位构建防治“小金库”问题的长效机制为例,分析了构建行政事业单位防治“小金库”问题的长效机制的具体方案。 The problem of “small treasuries” has seriously affected the social and economic order. This kind of behavior by administrative units has become a black hole in the loss of state assets, so that administrative institutions can not play their due functions. Carrying out the long-term mechanism of governance and “small treasuries” is an objective requirement for improving the system of administrative units and an important measure for promoting the anti-corruption work of administrative units. First of all, this article gives a brief account of the causes of the problem of “small treasuries”; secondly, taking the long-term mechanism of constructing “Xijuankou” as an example, Small treasury "long-term mechanism of the problem specific programs.