近日,国家审计署发布了《彩票资金审计结果》,霎时引爆社会舆论。相较于普通公众,作为研究者,笔者更关注审计所发现的彩票公益金问题。审计报告指出的问题有以下几大类:一是虚报套取,二是挤占挪用;三是违反规定采购、账外核算;四是违规购建楼堂馆所、发放津贴补贴等。报告同时指出,近年来无论彩票公益金还是发行费均存在大额结余。笔者看完审计报告后果反而有些平静。因为所有这些问题都不出所料,都与此前所做政府性 Recently, the National Audit Office issued the “lottery funds audit results”, an instant detonation of public opinion. Compared with the general public, as a researcher, I pay more attention to audit lottery public welfare issues. The problems identified in the audit report include the following categories: First, false reporting, second, diversion and misappropriation; third, procurement in violation of provisions and accounting of accounts; fourth, illegal purchase and construction of hall buildings and distribution of allowance subsidies. The report also pointed out that in recent years, regardless of whether the public lottery lottery or distribution fees have large balances. The author read the results of the audit report but some calm. Because all these problems are not as expected, all with the previous government