当前我国正处于社会转型期,职务犯罪处于多发和易发的态势。财政部门掌握着财政资源的配置权、管理权及监督权,成为职务犯罪的“高发区”。当前,财政系统内职务犯罪呈现出犯罪主体职务越来越高、涉案金额不断增加、犯罪隐蔽性强、侦查难度大等特点。其产生的原因是多方面的,既有制度建设不完善、监督机制不健全、专项资金管理不到位等客观方面的因素,也受个人道德失范、享乐思想严重、法制意识淡薄等主观因素的影响。因此,要坚持综合治理的方针,通过严密法网、完善权力运行机制、加大监督力度、加强财政系统工作人员思想道德和法制教育等多项措施预防职务犯罪。 At present, our country is in a period of social transition, and job-related crimes are in a situation of multiple occurrence and vulnerability. The financial department holds the allocation of financial resources, management and supervisory power, becoming a “crime-prone areas ”. At present, the duty crimes in the financial system are characterized by the increasing number of crimes, increasing the amount involved, the concealment of crimes and the difficulty of investigation. There are many reasons for it, such as imperfect institution building, imperfect supervision mechanism, lack of special funds management and other objective factors, as well as subjective factors such as personal moral anomie, serious thought of hedonism and weak legal consciousness . Therefore, we should adhere to the guideline of comprehensive administration, prevent crime of post crimes through a number of measures such as strict laws and regulations, perfecting the mechanism for the exercise of power, intensifying supervision and strengthening the ideological and moral education of the staff of the financial system and legal system.