当前,“三公消费”治理已进入实质化操作阶段,本文针对治理过程中存在的诸如信息公开不到位,衡量标准不清、缺乏问责机制、经费转嫁现象严重等问题进行分析,探求其产生的深层原因,提出应从调整权力结构、重塑官场生态,深化财政体制改革和构建多维监督机制等方面着手,以期从根本上解决“三公消费”的不断膨胀问题。 At present, the governance of “Three Public Expenses” has entered into the substantive operational phase. In this paper, according to the problems existing in the governance process, such as the lack of information disclosure, the unclear measurement standard, the lack of accountability mechanism and the serious transfer of funds, The author puts forward that we should start with the adjustment of the power structure, the remolding of the bureaucratic ecology, the deepening of the financial system reform and the construction of a multidimensional supervision mechanism so as to fundamentally solve the ever-expanding problem of “three public consumption”.