A Study On The Causes And Prevention Countermeasures Of “Litter Coffer” Problem In Administrative Institution

“Litter coffer” is a folk adage. It’s stipulated in the relevant provisions that the various privately deposited funds embezzled and withheld from unit revenue and income payable against the national financial laws and regulations as well as other related regulations, and not listed in the eligible finance department’s account book and budget management, as well as the assets derived from them, fall under the category of “litter coffer”. It’s a very severe economic disciplinary offence that administrative institutions set up a “litter coffer” privately. This behavior is usually characterized by invisibility and complexity, so corruption is often caused. It has disrupted the regular economic order, corrupted the cadres, degraded the political morality and party conduct, and done great harm to the ruling party’s image. Once exposed by media, it will easily sharpen the social contradiction and endanger the social stability and harmony. To solve the problem of “litter coffer” is an objective requirement for deeply carrying out the scientific development viewpoint, a specific embodiment of improving administrative institutions’ management system and deepening institutional reform, and a correct approach to promote a clean government. Based on China’s experience in three-time special control of “litter coffer” since the 1980 s, this paper summed up the success and failure of the special control over “litter coffer” in Huadu District, Guangzhou City. Meanwhile, based up actual work experience, the author analyzed the root of the problem of litter coffer” to interpret the relationship between the development and change of the problem of “litter coffer” and the change of the social organization structure, and researched the typical cases existing in the special control over “litter coffer” in Huadu District, Guangzhou City, in hope to find a common solution in individual cases for the similar problems, to provide references and bases for the administrative institutions to prevent and control the problem of “litter coffer” effectively, so as to drive the development of the control over “litter coffer”.This paper mainly falls into five parts. Part One presents an introduction to the research status of the problem about “litter coffer”. It first explains the significance of research on the problem about “litter coffer”, then introduces the domestic and overseas research status of the problem about “litter coffer”, and finally introduces the main methods used in the paper for research on the problem of “litter coffer” and the innovation points revealed in the research.Part Two primarily presents a general introduction to the connotation of “litter coffer”. It first introduces the definition of “litter coffer”, and sums up the performance characteristics and social harms of the problem of “litter coffer” existing in the administrative institutions, then describes the history and current situation of the control over the problem of “litter coffer” based up China’s experience in three-time special control over “litter coffer” since the 1980 s, and finally analyzes the reason why administrative institutions’ “litter coffer” can’t be completely eradicated despite repeated prohibitions.Part Three, tries to analyze the major cause why the problem of “litter coffer” in Huadu District can’t be completely eradicated by analyzing the local concrete cases from both subjective and objective perspectives based on the present control situation of “litter coffer” in Huadu District.Part Four, based on the author’s practical experience in the special control over the problem of “litter coffer” in Huadu District, Guangzhou City, reveals the status quo and problems of the control over “litter coffer” in Huadu District from such four aspects as the national relevant policies and regulations, the control measure adopted by Huadu District, the control work effect and the problems existing in the control work.Part Five attempts to put forward relevant reform ideas and suggestions for the improvement of the control measures for “litter coffer” in view of the problems existing in the control over “litter coffer” by researching and analyzing the above two parts. First, let the administrative institutions enhance their institutional construction from institutional perspective; meanwhile, strengthen management over the administrative institutions’ state-owned assets income from a management perspective; second, strengthen supervision at all levels, to set up a multi-level and all-around financial supervision system; third, implement the spirit of “learning from past mistakes and avoiding future ones, and curing the sickness to save the patient”, to set up a punishment mechanism, as well as a preventive and educational mechanism, for the control of “litter coffer”; finally, proposals to speed up the reform of the government’s organizational structure.