“小金库”问题由来已久,在全国范围内也曾对其开展过多次专项治理,但仍屡禁不止,“小金库”无法彻底根治的根本原因是防治“小金库”的长效机制尚未建立。针对上述现状,本文在深入分析“小金库”的形成方式、存在形态和产生原因的基础上,提出了构建防治“小金库”长效机制的对策。 The problem of “small treasuries” has a long history and many special campaigns have been carried out across the country. However, the “small treasuries” are still repeatedly banned. The root cause of the problem that can not be completely eradicated is the prevention and control of “small treasuries” The long-term mechanism has not been established. In view of the above situation, on the basis of further analysis of the formation, existence and causes of “small treasuries”, this article puts forward some countermeasures to establish a long-term mechanism of prevention and control of small treasuries.