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自2011年我国实施“三公”经费公开后,很多政府部门都开始对公费进行公开,但是公开中的经费收支大部分基本上都没有相应的会计和审计,不禁引发起一片质疑之声,也使“三公”经费的公开流于形式,无法实现预期的实施效果。本文就基于“三公”经费公开的会计、审计问题进行了研究分析。
Since 2011, when China implemented the “Three Guarantees” funds, many government departments started to make public funds public. However, most of the funds in the open basically lacked corresponding accounting and auditing, which aroused a sound of doubt , But also made public the public funds of the “three public funds” in a formal manner and failed to achieve the desired effect of implementation. This article studies and analyzes the accounting and auditing issues based on the openness of the “three public” funds.