【摘要】："三公"經(jīng)費是我國財政支出的重要組成部分,其使用的合理性和規(guī)范性,一直廣受社會和學(xué)術(shù)界關(guān)注。當(dāng)前,我國"三公"經(jīng)費浪費仍愈演愈烈、屢禁不止,嚴(yán)重?fù)p害了黨和政府的形象。隨著國家治理體系和治理能力現(xiàn)代化建設(shè)的推進(jìn),"三公"經(jīng)費的治理需要著力探索新的路徑和長效機(jī)制,特別是要借鑒和運用績效管理的理論和方法,從績效預(yù)算、績效審計、績效問責(zé)等方面,構(gòu)建一套績效導(dǎo)向的"三公"經(jīng)費治理機(jī)制,包括成立"三公"費用結(jié)算中心、引入第三方審計"三公"經(jīng)費、推行"三公"經(jīng)費"雙隨機(jī)"抽查、建立"三公"經(jīng)費公開問責(zé)制等,方能徹底有效解決"三公"經(jīng)費的浪費和腐敗問題。
[Abstract]:The "three public" funds are an important part of our country's financial expenditure, and the rationality and standardization of their use have been paid much attention by the society and academic circles. At present, the waste of "three public" funds in our country is still intensified, repeated prohibition, seriously damaged the image of the party and government. With the development of the national governance system and the modernization of governance capacity, the governance of the "Sangong" funds needs to explore new paths and long-term mechanisms, especially to draw lessons from the theory and methods of performance management, from the performance budget, performance audit, In the aspect of performance accountability, a set of performance-oriented "three public" fund governance mechanism is constructed, including the establishment of "three public" expense settlement center, the introduction of third party audit "three public" funds, and the implementation of "three public" funds "double random" random check. Only by establishing the public accountability system of "three public" funds, can the waste and corruption of the "three public" funds be solved completely and effectively.
【作者單位】： 貴州大學(xué);
【基金】：國家社科基金項目“建立健全‘三公’經(jīng)費治理長效機(jī)制研究”(13BDJ045)
【分類號】：F812.45

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