Summary of the construction of a long term mechanism for small treasury

First, it is necessary to strengthen ideological and political education. Pay attention to the serious harmfulness of the "small treasury", always put prevention work in the first place, adopt various effective forms, enhance the concept of the rule of law and system awareness of Party members and cadres, and guide Party members and cadres to take the lead in learning the system, strictly implementing the system, consciously maintaining the system, and developing a good habit of doing things in strict accordance with the system. The second is to broaden the education mechanism.

It is necessary to achieve the "three combinations," combine ideological and political education with education on party discipline and regulations, education on positive demonstrations and education on negative warnings, and education on encouragement and admonition, constantly broaden the content and form of education, and gradually establish a long-term and effective mechanism for education. The third is to pay attention to daily work. We should do a good job in the "four must-talks," remind the masses to talk to those who have feedback, talk to those engaged in important work and key posts in advance, give warnings to those who have taken up new posts, and conduct return visits and talks to those who have been punished for violating discipline, so as to make the system of clean government talks more advanced, targeted, and effective.

Let the leader tell you how the little treasury can exist forever and not let others know.

The construction of a long-term mechanism for the prevention and control of "small treasuries" is the fundamental task of the governance of "small treasuries".

1. In accordance with the national financial laws and regulations, all income and expenditure are included in the accounting, and no separate accounts are set up to prevent any form of "small treasury".

2. In accordance with the relevant provisions of the system, there is no off-the-books.

3. The cash management adopts the reserve fund system, and the financial reimbursement is strictly implemented in accordance with the financial system, so as to eliminate the behavior of sitting on the branch.

That is, the system that can ensure the normal operation of the system for a long time and play the expected function. The long-term mechanism is not immutable, it must be continuously enriched, developed and improved with the changes of time and conditions. To understand the long-term mechanism, we should grasp it from the two key words of "long-term" and "mechanism".

The mechanism is the supporting system that enables the system to function normally and perform its intended function. It has two basic conditions: first, it must have a relatively standardized, stable and supporting institutional system; Second, there must be a "power source" to promote the normal operation of the system, that is, there must be organizations and individuals who actively promote and supervise the operation of the system out of their own interests.

There is a connection and a difference between mechanisms and systems, mechanisms are not the same as systems, and systems are only the external manifestations of mechanisms.

After understanding the above content, it is not difficult to understand the establishment of a long-term mechanism for the governance of "small treasury".

First, start from the source, dredge and block at the same time, and treat both the symptoms and the root causes.

The first is to strengthen education and training on clean government.

The second is to grasp both grooming and plugging.

The third is to take into account the overall planning and comprehensive governance.

Second, emphasize the implementation of the system, move forward in supervision, and focus on prevention.

The first is to strengthen the supervision of non-tax revenue.

Second, it is necessary to strictly manage the actual fund accounts of budget units.

The third is to deepen the reform of the management system of "separating revenue and expenditure".

Fourth, pay attention to strengthening the internal audit and unit control of the department.

3. Strictly pursue responsibility, implement the "five systems", and vigorously monitor.

The first is to strictly implement the "small treasury" accountability system.

The second is to strictly implement the joint and several responsibility for the governance of the "small treasury" and the implementation of the follow-up system.

The third is to strictly implement the commitment guarantee system for prohibiting the establishment of "small treasuries".

Fourth, strictly implement the "small treasury" reporting investigation and supervision system.

Fifth, it is necessary to strictly implement the responsibility system for the supervision and management of the "small treasury".

Fourth, fulfill the responsibilities of the department, strengthen supervision, and work together.

The first is to clarify the division of responsibilities.

The second is to improve the coordination mechanism.

The third is to strengthen work supervision.