Case
From 2014 to 2021, Yang Zonggui, who was a member of the Party Committee, a member of the Xuantong Committee, and the director of the Joint Working Committee of the Chinese People's Political Consultative Conference (CPPCC) of Xiaowei Zhuang Township, Jianghua County, Yongzhou City, Hunan Province, took more than 400 yuan in the name of fictitious "construction of supporting facilities in public rental housing communities", "village-level road renovation", "pig epidemic prevention" and other projects, as well as fictitious temporary relief and grain production subsidies, and included them in the "small treasury" management of the township government. Gradually, Yang Zonggui regarded the "small treasury" of the unit as his "money bag", and the computers, printers, desks and chairs he bought were all invoiced and reported to the unit. According to statistics, in the past few years, he has taken more than 50 yuan from the "small treasury" by concealing his income and falsely listing expenses, which he used to buy a house or daily expenses.
In June 2023, Ma Fuhong, former chairman and general manager of Jinxin Financing Guarantee Co., Ltd. in Dujiangyan City, Sichuan Province, was sentenced to 13 years in prison and fined RMB 500,000 by the Chengdu Intermediate People's Court for the crimes of embezzlement, embezzlement of public funds, bribery, and abuse of power by personnel of state-owned companies. One of Ma Fuhong's problems is that the margin and guarantee fees collected by the company are not recorded or postponed to lend to the outside world, earn interest, and use the method of setting up a private "small treasury" to distribute the so-called quarterly and year-end performance of Jinxin Company's staff, including herself. In order to expand the stock of the "small treasury", Ma Moumou also took advantage of his position to embezzle more than 540,000 yuan in cash from the balance of the reward for attracting investment, and lent money to the outside world together with the off-the-books funds of Jinxin Company and earned interest.
Judging from the cases investigated and reported, under the high-pressure situation of anti-corruption, there is still the phenomenon of secretly setting up "small treasuries," and even "small treasuries" with hidden mutations. "Small treasury" refers to the funds (including securities) and the assets formed thereof that should be included in the account books of the units that meet the requirements but are not included in the account books of the units that meet the requirements in violation of laws, regulations and other relevant provisions. That is to say, all kinds of funds that violate the state's financial and economic laws and regulations and other relevant regulations, embezzle or withhold state and unit revenues, are not included in the accounts of the unit's financial and accounting departments or are not included in the budget management, and are privately deposited and released are all "small treasuries." "Small treasury" includes not only the relevant funds and the assets they form, but also the securities and the assets they form. The "Implementation Measures for the Special Governance of 'Small Treasury' in Party and Government Organs and Public Institutions" issued by the Central Commission for Discipline Inspection and other four ministries and commissions have made detailed provisions on the types of "small treasuries", mainly including the establishment of illegal fees, fines and apportionment, the establishment of assets disposal and rental income, and the establishment of conference fees, labor fees, The establishment of arbitrage funds in the name of training fees and consulting fees, the establishment of operating income without being included in the prescribed account books, the establishment of funds transferred out of false expenditures, the establishment of fraudulent funds by illegal bills such as fake invoices, and the establishment of mutual transfer of funds between subordinate and subordinate units, etc., can be described as various forms of expression. At present, in order to evade punishment, some "small treasuries" put on new "vests" and set up off-the-books accounts for illegal expenditures by making false expenditures, using fake hands to extract public funds from third parties, and using fake invoices and other illegal bills to extract funds.
"Small coffers" can easily lead to big problems. The essence of setting up "small treasuries" is to evade supervision and open the door to unhealthy practices and corruption. The lack of supervision and control of the "small treasury" has turned public assets into personal "private money," resulting in the flow of state and collective assets into individual pockets, resulting in the direct loss of state-owned assets and undermining the normal economic order. "Small treasuries" generally have private deposits, arbitrary entry and exit, and no accounts for revenue and expenditure, which provide opportunities for a small number of people to embezzle, privately divide, embezzle, and even embezzle, and become a channel for some units to conceal abnormal expenditures. The funds of the "small treasury" are used in various names to distribute subsidies, allowances, and bonuses to small groups in violation of regulations, causing social injustice, corrupting the social atmosphere, and privately setting up "small treasury" to cause a bad influence among the masses, alienate the relationship between the party and the masses, and damage the image of party members.
The surname of public funds is Gong. Regardless of the motive for setting up the "small treasury", its essence is a violation of discipline and law. The "Interpretation of Several Issues Concerning the Application of the 'Regulations on Disciplinary Punishment of the Communist Party of China' to the Violation of Discipline in the Establishment and Use of 'Small Treasury' Funds" issued by the Central Commission for Discipline Inspection clearly stipulates the basis for handling violations of discipline in the establishment and use of "small treasury" funds, that is, if party and state organs, people's organizations, public institutions, state-owned and state-controlled enterprises, and their internal institutions have set up "small treasury" behavior, the responsible leaders and other directly responsible personnel among the Communist Party members shall be dealt with in accordance with the " Regulations on Disciplinary Actions of the Communist Party of China stipulate that accountability shall be pursued. The newly revised Regulations on Disciplinary Sanctions of the Communist Party of China in 2023 add a new content in Article 30 that "those who violate national financial and economic discipline and have illegal acts in financial and economic activities such as public fund revenue and expenditure, tax management, state-owned asset management, government procurement management, financial management, and financial accounting management shall be dealt with in accordance with the provisions of the preceding paragraph", further clarifying and strengthening the specific manifestations and measures for handling violations of Party discipline such as the establishment of private "small coffers". In addition, the mainland has promulgated a series of relevant provisions in the relevant provisions of the Criminal Law of the People's Republic of China, the Accounting Law of the People's Republic of China, the Regulations on the Punishment and Punishment of Illegal Financial Activities, and other laws and regulations on strengthening economic and financial management and correcting illegal financial acts.
The "small treasury" has the characteristics of long-term, complex, and concealment, and the phenomenon of privately setting up "small treasury" has been repeatedly prohibited, due to both subjective factors and objective reasons such as institutional mechanisms. A small number of party members, cadres and public officials have a weak sense of discipline and law, do not have a good understanding of the harmfulness of setting up private "small treasuries", and still do not rein the face of the high-pressure situation. Proceeding from local interests, the responsible persons of a small number of units have devised clever names and set up "small treasuries" under various names in a constantly renovated form. In addition, the imperfect financial system, the inadequate management of assets, the imperfect supervision mechanism, and the heavy distribution and neglect of supervision in the allocation of funds are also important reasons for the emergence of the "small treasury" problem. In addition, the "small treasury" is mostly used by small collectives, resulting in problems not being discovered for a long time, which is also one of the reasons why the "small treasury" is prohibited and can even exist for a long time.
The danger of setting up "small treasuries" is enormous, and it must be resolutely rectified. In view of the root causes and characteristics of the "small treasury" problem, it is necessary to exert efforts at the two levels of "prevention" and "treatment." First, it is necessary to dig deep and investigate strictly, so that the "small treasury" has nowhere to hide. Intensify the investigation and punishment, investigate the clues of the problem of private "small treasury", and resolutely make sure that they are discovered, investigated and dealt with together, and warned in one area. We should do a good job of the party's mass line, mobilize the masses to participate in the supervision of the "small treasury", encourage the masses to report in real names, and protect the masses who report well. Second, we must grasp the nodes and carry out special rectification in a timely manner. For key areas and industries, especially those where the masses have strong reactions and problems are concentrated, select appropriate time nodes to carry out special rectification of "small treasury" from time to time. In the special rectification, we pay attention to effective linkage, adhere to the same investigation of corruption, focus on the two key issues of "where does the money come from" and "where does the money go", and deeply investigate the problems of violating rules and disciplines and laws behind them. Third, we must take a long-term view and strengthen institutional prevention and control. Continuously improve the financial system, standardize financial management behavior, and ensure that the source of "small treasury" is cut off. We should explore a system for pursuing responsibility, focusing on establishing and perfecting a mechanism for the top leaders of units to bear direct responsibility for the "small treasury" problem, so as to truly ensure that the responsibility is assigned to each person. Fourth, it is necessary to consolidate the foundation and strengthen the effectiveness of warning education. Taking the study and education of party discipline as an opportunity, we should vigorously carry out warning education on the prevention of private "small treasuries". Deepen the publicity and education of party discipline and state law and financial management systems, so that the majority of party members and cadres can fully understand the serious harm of the problem of private "small treasury" and the rigidity of discipline and law punishment, and then be alerted, know the bottom line, and know and respect. Pay attention to educating the people around you with things around you, deeply analyze typical cases of "small treasuries", give play to the deterrent effect of investigating and handling cases, and resolutely eradicate the soil and conditions for the breeding of "small treasuries".