In recent years social corruption has anincreasingly greater influence on college students spirit College students are facing a destructive crisis in spirit,from ization giving up belief, showing indifference to justice, having no sympathy for others to holding knowledge in contempt, etc.

Through disassembling the simple national income account,it puts forward the view that wealth transfer caused by corruption can t threaten the general national wealth in a short term,but the social cost of corruption can directly reduce general national wealth,and to maximize the national income,corrupt wealth transfer and the social cost of corruption must be minimized.