行政事业单位“小金库”问题根深蒂固,外在表现具有多样化,且形成原因复杂,为滋生腐败提供了便利条件。我国财政部门开展专项治理后,一定程度上抑制了“小金库”问题的发生和发展。结合小金库治理实践工作经验,分析现阶段“小金库”具体表现形式,探讨长效控制措施。 Administrative institutions “small treasuries ” deep-rooted problems, the external performance of a diversified, and the formation of complex causes for the breeding of corruption has provided a convenient condition. After the special governance of China’s financial sector has been carried out, the occurrence and development of the “small treasuries” problem have been suppressed to a certain extent. Combined with the experience of small treasury management practices, this paper analyzes the concrete manifestation of “small treasuries” and discusses the long-term control measures.