【摘要】：“三公經(jīng)費(fèi)”是指政府行政事業(yè)單位人員因公出國(guó)(境)、公務(wù)車購(gòu)置及運(yùn)行、公務(wù)招待而發(fā)生的支出,它是政府行政運(yùn)行成本的重要組成部分,是國(guó)家行政機(jī)關(guān)正常運(yùn)轉(zhuǎn)以及依法對(duì)國(guó)家和社會(huì)公共事務(wù)進(jìn)行管理、履行社會(huì)服務(wù)的重要保障。近幾年來,隨著社會(huì)經(jīng)濟(jì)的發(fā)展和人民生活水平的提高,公民參政議政、參與監(jiān)督的意識(shí)不斷覺醒,要求公開政府行政運(yùn)行經(jīng)費(fèi)的呼聲越來越強(qiáng)烈,政府行政部門的運(yùn)行成本與效率開始成為公眾的焦點(diǎn)。特別是自2007年以來,《中華人民共和國(guó)政府信息公開條例》的頒布和實(shí)施,政府官員利用“三公經(jīng)費(fèi)”鋪張浪費(fèi)、中飽私囊的違規(guī)事件遭到媒體頻頻曝光,公眾的關(guān)注聚焦于逐漸從要求“三公經(jīng)費(fèi)”公開轉(zhuǎn)移到監(jiān)督“三公經(jīng)費(fèi)”支出的合理合法性、效益性當(dāng)中。2011年6月30日,全國(guó)人民代表大會(huì)常委會(huì)表決通過了關(guān)于批準(zhǔn)公布中央政府行政事業(yè)單位2010年度預(yù)算執(zhí)行情況的決議,此后,地方政府部門也紛紛將行政經(jīng)費(fèi)及“三公經(jīng)費(fèi)”向社會(huì)公布。本文試圖以透明政府理論、陽光政府理論、責(zé)任政府理論和公共預(yù)算理論為研究的理論依據(jù),結(jié)合W市L區(qū)的實(shí)際案例分析,在借鑒國(guó)內(nèi)外已有研究成果、理清相關(guān)概念、解決主要矛盾的基礎(chǔ)上,對(duì)當(dāng)前備受媒體和社會(huì)公眾關(guān)注的“三公經(jīng)費(fèi)”控制管理問題進(jìn)行了較為全面、深入的理論梳理和闡釋。試圖探討促進(jìn)我國(guó)政府“三公經(jīng)費(fèi)”科學(xué)化、透明化、規(guī)范化使用及控制的對(duì)策建議。本文總共分六章。第一章,概述。首先簡(jiǎn)要介紹了國(guó)內(nèi)外提出“三公經(jīng)費(fèi)”控制的背景,在此基礎(chǔ)上,引出W市L區(qū)“三公經(jīng)費(fèi)”公開化、透明化的大前提下做出的決策。其次是介紹“三公經(jīng)費(fèi)”控制研究的重要意義,同時(shí)介紹本文采用的分析方法。第二章,國(guó)內(nèi)外研究現(xiàn)狀。通過對(duì)相關(guān)文獻(xiàn)的搜索和閱讀研究,了解國(guó)內(nèi)外政府行政運(yùn)行經(jīng)費(fèi),特別是“三公經(jīng)費(fèi)”使用存在的問題,以及問題產(chǎn)生的原因,研究國(guó)內(nèi)外目前已經(jīng)出臺(tái)的相關(guān)政策及效果。第三章,W市L區(qū)“三公經(jīng)費(fèi)”控制現(xiàn)狀。本章通過對(duì)L區(qū)2011年至2013年“三公經(jīng)費(fèi)”相關(guān)數(shù)據(jù)的整理、分析和研究,從L區(qū)總體數(shù)據(jù)入手,著重分析因公出國(guó)(境)經(jīng)費(fèi)、公務(wù)車購(gòu)置及運(yùn)行費(fèi)、公務(wù)招待費(fèi)歷年來的變化趨勢(shì),找出“三公經(jīng)費(fèi)”使用過程中存在的問題。第四章,W市L區(qū)“三公經(jīng)費(fèi)”問題原因分析。本章在第三章數(shù)據(jù)分析的基礎(chǔ)上,從預(yù)算編制、執(zhí)行、調(diào)整的角度來分析,剖析出產(chǎn)生問題的原因。第五章,“三公經(jīng)費(fèi)”控制措施研究。在前兩章數(shù)據(jù)分析和原因分析的前提下,以W市L區(qū)為落腳點(diǎn),提出對(duì)當(dāng)?shù)亍叭?jīng)費(fèi)”的控制措施,從而延伸至各個(gè)地區(qū)以及全國(guó),解決類似的問題。第六章,結(jié)論。對(duì)本文的觀點(diǎn)進(jìn)行總結(jié)延伸。
[Abstract]:"three public funds" refers to the expenditure incurred by the personnel of government administrative institutions when they go abroad on business, purchase and operate business vehicles, and receive official services. It is an important part of the operating cost of government administration. It is an important guarantee for the normal operation of state administrative organs, the management of state and social public affairs according to law, and the performance of social services. In recent years, with the development of social economy and the improvement of people's living standard, citizens' consciousness of participating in political affairs and supervision has been awakened. The operation cost and efficiency of the government administration began to become the focus of the public. In particular, since 2007, with the promulgation and implementation of the "regulations of the people's Republic of China on the opening of Government Information," government officials have used the "three public funds" to lavish and wasted money, and incidents of breaking the law of enriching their own money have been frequently exposed by the media. The focus of public attention has gradually shifted from requiring "three public funds" to supervising the legitimacy and efficiency of "three public funds" expenditures. June 30, 2011, The standing Committee of the National people's Congress has passed a resolution on approving and publicizing the budget implementation of central government administrative institutions for the year 2010. Since then, local government departments have also announced the administrative funds and the "three public funds" to the public one after another. Based on transparent government theory, sunshine government theory, responsible government theory and public budget theory, this paper tries to make clear the relevant concepts by referring to the existing research results at home and abroad, combining with the actual case analysis of the L district of W City, which is based on the theory of transparent government, the theory of sunshine government, the theory of responsible government and the theory of public budget. On the basis of solving the principal contradiction, this paper makes a thorough theoretical analysis and explanation on the control and management of the "three public funds", which are concerned by the media and the public at present. This paper attempts to discuss the countermeasures and suggestions to promote the scientific, transparent, standardized use and control of the "three public funds" of our government. There are six chapters in this paper. The first chapter is an overview. Firstly, this paper briefly introduces the background of the control of "three public funds" at home and abroad, and on this basis, leads to the decision made under the premise of "three public funds" in the L district of W City under the premise of transparency. Secondly, it introduces the important significance of the control research of "three public funds", and introduces the analytical methods adopted in this paper. The second chapter, the domestic and foreign research present situation. By searching and reading the relevant documents, we can understand the problems existing in the use of the "three public funds", especially the problems existing in the use of the "three public funds", and study the relevant policies and effects that have been issued at home and abroad at present. Chapter three, the control status of "three public funds" in L district of W city. This chapter analyzes and studies the relevant data of "three public funds" from 2011 to 2013 in L area, starting with the overall data of L area, focusing on the analysis of the funds for going abroad on business, the purchase and operation cost of business vehicles. The change trend of official hospitality over the years, find out the problems existing in the use of "three public funds". Chapter four, the reason analysis of "three public funds" in L district of W city. Based on the analysis of the third chapter, this chapter analyzes the causes of the problems from the angle of budgeting, execution and adjustment. The fifth chapter, "three public funds" control measures research. On the premise of data analysis and reason analysis in the first two chapters, taking the L area of W city as the foothold, the paper puts forward the control measures to the local "three public funds", so as to extend to all regions and the whole country to solve similar problems. Chapter VI, conclusion. Summarize and extend the viewpoint of this paper.
【學(xué)位授予單位】：湖南農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F810.6

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