近年来中央在全国范围内深入开展了“小金库”专项治理工作,已经取得了显著成效。笔者结合“小金库”治理实际工作中发现的问题,从事业单位下属经营实体财务管理的现状入手,分析事业单位下属经营实体“小金库”形成的原因并提出了防治“小金库”长效工作机制的对策。 In recent years, the Central Government has conducted in-depth “special treasury issues” of special treasury operations nationwide and has achieved remarkable results. Combining with the problems found in the actual work of “small treasuries”, the author starts from the present situation of the financial management of the operating entities affiliated to the undertakings, and analyzes the reasons for the formation of the operating entity “small treasuries” Treasury "long-term working mechanism of the countermeasures.