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“三公”经费是我国财政支出的重要组成部分,其使用的合理性和规范性,一直广受社会和学术界关注。当前,我国“三公”经费浪费仍愈演愈烈、屡禁不止,严重损害了党和政府的形象。随着国家治理体系和治理能力现代化建设的推进,“三公”经费的治理需要着力探索新的路径和长效机制,特别是要借鉴和运用绩效管理的理论和方法,从绩效预算、绩效审计、绩效问责等方面,构建一套绩效导向的“三公”经费治理机制,包括成立“三公”费用结算中心、引入第三方审计“三公”经费、推行“三公”经费“双随机”抽查、建立“三公”经费公开问责制等,方能彻底有效解决“三公”经费的浪费和腐败问题。
“Three official ” funds is an important part of China’s financial expenditure, its use of the rationality and normativity, has been widely subject to social and academic attention. At present, the waste of funds in our country, “three publics”, is still getting worse and worse, which has seriously damaged the image of the party and the government. With the advancement of the national governance system and the modernization of governance capabilities, the governance of the “three public funds” needs to focus on exploring new paths and long-term mechanisms. In particular, we should draw lessons from and apply the theories and methods of performance management from the aspects of performance budget, performance Auditing and performance-based accountability, a set of performance-oriented “three public funds management mechanism” should be established, including the establishment of a “three public” fee settlement center, the introduction of third-party auditing funds and the implementation of “three public ”Funds“ double random ”spot checks, the establishment of“ public accountability ”open accountability system, etc., in order to completely and effectively solve the“ three ”financing waste and corruption issues.