Any funds that violate the national financial regulations and other relevant provisions, occupy or intercept the income of the state and units, and are not included in the accounts of the financial accounting department of the unit or in the budget management, and are kept privately are all "small treasuries".
"Small treasury" is not limited to funds, but emphasizes various funds (including securities) and their assets;
As far as identification is concerned, it does not emphasize the establishment of "small treasury" through means and methods such as "occupation, interception" and "private storage and private release". For example, a company transfers the annual salary balance from its account by making up a salary payment table, deposits it in a bank account opened by employees, and then distributes it to employees in the name of bonuses in future years according to the assessment results. The Notice stipulates that "small coffers" should "occupy and intercept the income of the state and units". Because the wage balance belongs to employees, it does not belong to the "small treasury" in this respect; However, since the Opinions clarify that the "small treasury" is not limited to the unit income, the salary balance should be owned by the unit before being paid to the employees, and the funds should be deposited in the bank accounts opened by the employees, that is, the "private deposit and private release" should belong to the "small treasury".
The forms of expression of "small treasury" are stipulated, which mainly include the following.
(a) illegal fees, fines and apportion the establishment of a "small treasury"
(two) the use of asset disposal, rental income to set up a "small treasury".
(three) in the name of conference fees, labor fees, training fees, consulting fees, etc. , set up a "small treasury"
(four) the operating income is not included in the accounting books to set up a small treasury.
(5) Set up a "small treasury" by transferring funds through fictitious expenditures.
(six) the use of fake invoices and other illegal bills to defraud funds to set up a "small treasury"
(seven) transfer funds between higher and lower units to set up a "small treasury".
Similarly, when the unit's administrative funds are transferred to the trade union or canteen account, the expenditure is actually controlled and dominated by the unit, and the essence of deliberately weakening supervision has not changed, and it should still be treated as setting up a "small treasury".
The nature and application of violating the provisions of "small treasury"
(a) the establishment of the "small treasury" and the application of the terms.
The Interpretation of the Central Commission for Discipline Inspection on Several Issues Concerning the Application of the Regulations on Disciplinary Actions within the Party of Producers in China to the disciplinary actions of setting up small coffers and using small coffers (Zhongfa [2009] No.20) stipulates that the provisions of Article 126 of the Regulations on Disciplinary Actions within the Party of Producers in China shall apply to the establishment of small coffers.
In the revision of 20 15 "Regulations on Disciplinary Actions of China * * * Production Party", we adhered to the principle that discipline precedes law, discipline is stricter than law, and discipline and law are separated, so that all the provisions of national laws and regulations are not repeated, and illegal acts such as suspected crimes and general criminal violations are stipulated in a separate chapter in the general part, which realizes the effective connection between disciplinary actions and national legal treatment. 46866.86868686666
Article 28 of the "Regulations on Disciplinary Actions of China * * * Production Party" includes general criminal violations and other illegal acts, among which "other illegal acts" refer to acts that violate other laws, regulations and rules except suspected crimes and general criminal violations, including financial violations.
The relevant laws and regulations of China have formulated a series of laws and regulations on strengthening economic management and financial management and correcting financial violations. The establishment of a "small treasury" is suspected of violating the prohibitive provisions in relevant national laws and regulations.
(two) the qualitative and applicable provisions of the illegal use of "small treasury" funds.
In the case of "small vault" violation, the establishment of "small vault" is not the ultimate goal of violation, and it is often accompanied by the use of "small vault" funds, that is, the use of "small vault" funds becomes the purpose of establishing "small vault".
Because of the meaning, party member's several kinds of disciplinary actions are bound to show the relationship between means behavior and purpose behavior, cause behavior and result behavior. Several behaviors are interdependent, and * * * together constitute a complete form of disciplinary behavior.
In dealing with the case of violation of discipline of "small coffers", the author thinks that the establishment of "small coffers" can be regarded as means behavior, and the evasion of supervision and the use of "small coffers" funds can be regarded as purpose behavior, which constitutes an implicated relationship and should be dealt with severely.
Criminal acts involving "small treasuries"
(A) the nature of the "small treasury" funds
The source of funds for the "small treasury" includes two aspects: either the legal income of the unit that has not entered the financial account or the illegal income of the unit. For the legal income that has not been recorded, it is only in the form of financial management that it has not been recorded in the legal account, which does not affect the ownership nature of the money, and obviously it should belong to public property.
As for the illegal income of the unit, according to the current laws of our country, the illegal income should generally be confiscated and turned over to the state. Although it was not turned over to the state because it was not discovered and investigated at the time of the act, the ownership of the expected property, which is essentially public property, cannot be changed because it was not investigated. Therefore, the ownership of illegal income ultimately belongs to the state, which is a state-owned asset, and of course it also conforms to the attributes of public property.
(two) criminal acts involving "small treasuries"
1. Corruption
2. Crime of misappropriating public funds
3. Crime of dividing state-owned assets privately
4. Crime of abuse of power
The money in the "small treasury" belongs to public funds, and should be identified as the crime of corruption, misappropriation of public funds or the crime of dividing state-owned assets privately according to the changes in the constitutive elements of the crime; At the same time, the special funds collected will be used for use, resulting in heavy losses of state-owned funds, which may also constitute a crime of abuse of power.
Legal basis:
1. The term "small treasuries" as mentioned in this interpretation refers to the funds (including securities) that violate laws, regulations and other relevant provisions and should be included in the accounting books of qualified units and the assets formed by them.