摘要
三公消费指政府部门人员因公出国(境)经费、公务车购置及运行费、公务招待产生的消费,是政府开展公务活动的必要性消费。三公消费的高低直接反映着政府的清廉程度与工作效率,其有效治理对于提升政府的形象与增强政府的公信力具有重要作用。从当前的情况来看,政府在对三公消费的治理方面存在着信息公开不到位、消费支出不透明、问责机制不健全等问题。要解决这些问题,可从建设职业道德、优化预算管理、完善监督体系、建设问责机制以及健全法律法规等方面着手。
The official consumption refers to that of civil servants on business abroad funds,official purchase and operating cost,and business entertainment expenses.It is necessary for the government to carry out business activities.The amount of official consumption directly reflects the degree of incorruption and work efficiency of government.Its effective management plays an important role in improving the impression of the government and the credibility of the government.But in recent years,there are still a series of problems in the management of unreasonable official consumption,for example,information disclosure not enough,consumption behaviors not public,and accountability mechanism not perfect.To solve these problems,there are some ways,including professional ethics construction,optimization of budget management,perfecting the supervision system,the construction of accountability mechanism and perfecting laws and regulations.
出处
《中北大学学报（社会科学版）》
2014年第5期56-60,共5页
Journal of North University of China：Social Science Edition
关键词
三公消费
信息公开
预算
监督体系
official consumption
information disclosure
budget
supervision system
