随着社会的进步和市场经济的发展，行政事业单位纵向和横向联系增多，各项应酬也相应增多，客观上增加了业务招待费支出。从公安县行政事业单位业务招待费的总体支出情况看，存在以下六多现象： １、支出总额超支过多。按财政部《行政事业单位业务招待费列支管理规定》（财预字 With the progress of society and the development of market economy, the vertical and horizontal connections among administrative institutions have increased, and the corresponding increases have also been made in various fields of entertainment. This objectively increases the expenditure on business entertainment expenses. Public security county administrative units from the general business entertainment expenses situation, there are six or more phenomena: 1, excessive spending over expenditure. According to the Ministry of Finance, “Administrative Institutions Business Hospitality Expenses Management Regulations” (Choi preword