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公共财政管理是指公共部门为保证公共财政职能的履行,而对财政收入进行的决策、管理、监督等活动的总和,是公共部门为保证公共财政职能的履行,而对财政收入所进行的决策、管理、监督,其在政府管理中具有核心地位。现在由于政府经济职能的膨胀,导致机构人员的迅速膨胀。公款旅游、公款吃喝、公车消费等,每年消耗着大量的公共财政资源,成为社会公众深恶痛绝的政府行为之一。因此,相关部门当前的首要任务就是构建一套健全完善且有利于公共财政管理的预算执行控制与监管制度,保护好公共利益。
Public finance management refers to the public sector in order to ensure the performance of public finance functions, while the financial revenue decision-making, management, supervision and other activities is the sum of the public sector in order to ensure the performance of public finance functions, and financial revenue decisions , Management, supervision, which has a central position in government management. Now due to the expansion of the government’s economic functions, the rapid expansion of institutional personnel has resulted. Public travel, public funds eat and drink, bus consumption, consume a large amount of public financial resources every year, become one of the public abhorrence of government acts. Therefore, the most important task of the relevant departments at present is to set up a sound system of budget execution control and supervision that is good for public finance management and protect the public interest.