On The Management Of "Three Public" Expenditures In A City

The "three public" expenditures belong to the taxonomy of expenditure economy in the taxonomy of the government revenue and expenditure,including the expenditures of overseas trips,official reception,and buying and maintaining of official vehicle.They are an important part of the government's administrative costs,and an indispensable expenditure in the process of government operation.In recent years,as the public's awareness of democracy and legality has been continuously strengthened,the public has paid more and more attention to the "three public" expenditures of government departments.After the implementation of the Regulations on Government Information Publicity,especially the new Budget Law,the government budget and final accounts have gradually been made public and refined,and the "three public" expenditures have come into the public attention.After the 18 th National Congress of the CPC,the problem of anti-corruption has been raised to an unprecedented height,and the Party and the state also pay more attention to the issue of "three public" expenditure management,therefore a series of policies,such as "Eight Provisions","Reform on government cars" and "Disclosure of Budget and Final Accounts" have been introduced.By reviewing the current research situation at h ome and abroad,and taking the data of the "three public" expenditures of the central government and A City as the research object,in this paper it is pointed out that the disclosure of China's "three public" expenditures has undergone four processes: unable to be disclosed,forced to be disclosed,exploring how to be disclosed and being fully disclosed,and it is believed that in recent years,especially since the 18 th National Congress of the Communist Party of China,the strict control of the "three pub lic" expenditures has achieved remarkable success,and the regulatory regime construction of the "three public" expenditures has become more and more perfect and stricter,and the implementation requirements have been strengthened.Based on the analysis of the evolution,control status and recent data of the management of the "three public" expenditures in A City,in this paper five measures for the management of the "three public" expenditures in A City have been put forward: highlighting the regulatory regime construction,strengthening budget management,tightening budget constraints,increasing the open intensity and improving supervision mechanism.At present,there are many problems in the management of the "three public" expenditures in A City,such as big differences in budget and final accounts,consumption transfer of the "three public" expenditures,transparency to be improved,and recovery of expenditures for overseas trips.In addition to the lack of understanding and backward concepts,the main reasons for the above problems technically lie in the extensive budgeting of "three public" expenditures,the inadequate implementation of "three public" expenditures budget,the inadequate disclosure mechanism of "three public" expenditures,and the inadequate supervision mechanism of "three public" expenditures.To improve the management of the "three public" expenditures in A city,we should not only strengthen education,enhance the awareness of non-corruption,but also maintain the high pressure of punishing corruption.In terms of preventing corruption and tightening the intensity of non-corruption,the suggestions are put forward: firstly,to refine the budget establishment of the "three public" expenditures;secondly,to strengthen the constraints on the budget of the "three public" expenditures;and thirdly,to increase the publicity of the budget and final accounts of the "three public" expenditures.Fourthly,to establish and improve the supervision mechanism of the "three public" expenditures.