绩效导向的“三公”经费治理机制构建
发布时间：2018-07-18 10:00
【摘要】："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。
[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.
【作者单位】： 贵州大学;
【基金】：国家社科基金项目“建立健全‘三公’经费治理长效机制研究”(13BDJ045)
【分类号】：F812.45
[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.
【作者单位】： 贵州大学;
【基金】：国家社科基金项目“建立健全‘三公’经费治理长效机制研究”(13BDJ045)
【分类号】：F812.45
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