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随着我国进一步深化推行政务公开的“阳光财政”的改革,旨在构建一个民主、公开、监督为一体的政府理财规范,推进政府理财行为区域法治化、科学化以及民主化。而目前引发全社会热议的政府财务问题,当属支出愈来愈大的“三公经费”问题。虽然政府多次出台进行制约,但是依然缺乏根治性的措施,“三公经费”依然存在披露态度消极、范围狭窄、内容缺漏等问题,归根究底,公共预算体系不完善是其重要的诱发原因之一。本文将从公共预算的角度来论述“三公经费”在管理方面存在的问题,继而探讨出行之有效的公开“三公经费”的解决策略,以供参考。
As China further deepens the “sunshine fiscal” reform of government affairs, it aims at building a democratic, open and supervisory government’s financial management norms and promoting the rule of law, science and democratization of the government’s financial management activities. At present, the government financial issue that has sparked hot issues in the society as a whole has become an issue of “three funds”. Although the government repeatedly promulgates the restriction, it still lacks the radical measures. In the final analysis, the imperfect public budget system is an important trigger for its disclosure of negative public opinions, narrow scope and lack of content. one of the reasons. This article will discuss the management problems of the “three funds” from the perspective of the public budget, and then explore the effective public “three funds” solution strategy for reference.