The Analysis Of The Supervision Mechanism Of Public Budget Of Three Public Consumption In China

In 2003, the central three public consumption has reached 7.154 billion yuan which has decreased 10.23%. Thereinto, receptions expenditure is 1.209 billion yuan which has decreased 15.70%. Vehicles expenditure is 4.253 billion yuan which has decreased 3.39%. Overseas trips expenditures is 1.692 billion yuan, which has decreased 20.79%. But as the lax management of central governments at the same level, there is a lot of problem about three public consumption which have caused hot debate in society. So the research of the supervision of the three public consumption has key practical meaning. Exited materials have analyzed the supervision policies of the three public consumption from the perspectives of administrative control, moral construction and financial reform.This passage is to analyze the current situation,problems and countermeasures of the supervision of the three public consumption form the perspective of public budget.On the basis of the theory of public budget, the passage build the analysis framework on the variables of supervision standard, performance evaluation and public accountability. Then, in content analysis method, according to the analysis framework, it analyzed 28 policy texts on the central level. It shows that on supervision standard, the major supervision objectives are budget compilation, budget implementation, budget examination, overseas trips, vehicle purchasing and maintenance and financial information. The key elements of supervision are funds management, official business numbers, information openness, official business plans,official business standards, funds categories, official business items and performance standards. On the side of performance evaluation, the most frequent evaluation method is “supervision”, and the most evaluation frequentness is “regular”. On the side of information feedback, the supervision information are basically submitted toadministrative offices and inspect discipline sectors. On the side of supervision accountability, “getting out of line” is the most accounted behavior. And the most frequent accounted objectives are leaders of the office. There are always administrative and political accountability rather than social accountability.The content analysis show that current supervision law couldn’t act the role of supervision, not to mention NPC and audit sectors. Besides, current supervision policies ignored the supervision of financial accounting and performance standards,which blocked the information publicity of the three public consumption. It is due to the weakness of legislative basis, the lack of balance of the power, the malfunction of performance management and information opacity. In order to solve these problems,the mechanism of power balance, performance management and social participation must be formed.