今年4月以来,“小金库”专项治理工作在全国范围内深入开展。“小金库”主要是由公共权力部门和国有及国有控股企业通过对市场主体和个人乱收费、乱罚款、乱摊派套取公共资金而形成的。据考,“小金库”始发于上世纪七十年代末,其间虽几经治理,但成效并不显著。科斯的社会成本理论是私利驱动之下的个体、局部行为对社会利益所产生影响的良好分析框架。科斯的 Since April this year, “small treasury ” special governance work carried out in depth throughout the country. The “small treasuries” are mainly formed by the public power departments and the state-owned and state-controlled enterprises through the arbitrary collection of fines, fines and apportionment by market players and individuals. According to the test, “small treasury ” originated in the late seventies of last century, though after several governance, but the effect is not significant. Coase’s theory of social costs is a good analytical framework for the influence of private interests on the social benefits of private individuals. Coase’s