加强廉政建设,坚持反腐常态化是建立法治国家、促进社会和谐、提升党在人民心中形象的重要工作。“小金库”问题是腐败的支柱,是职务犯罪的源头。私占公物,私吞公款,导致国有资产流失,造成经济失序,腐败滋生。本文从“小金库”的现象入手,对“小金库”问题的形成机理进行了探讨,提出了“小金库”防治机制,为治理“小金库”问题提供了参考。 Strengthening the building of an honest and clean government and upholding the anti-corruption normalization are important tasks in establishing a country ruled by law, promoting social harmony and enhancing the party’s image in the hearts of the people. “Small treasuries ” problem is the pillars of corruption, is the source of job-related crimes. Private ownership of public property, misappropriation of public funds, leading to the loss of state assets, resulting in economic disorder, corruption breed. This article starts with the phenomenon of “small treasuries” and probes into the formation mechanism of the “small treasuries”, puts forward the mechanism of “small treasuries” and provides a reference for the governance of “small treasuries” .